TaxTMI 
TaxTMI 
1999 (5) TMI 112
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....rder per : C.N.B. Nair, Member (T)]. - The issue involved in this appeal is the classification of the following imported items :- (a) 4 Pieces of Fiery XJ + 300 System (b) 4 Pieces of Fiery XJ + 170 System The impugned order has confirmed classification of the items under Tariff Sub-heading 8543.89 as "electrical machines and apparatus having individual functions not specified or included els....
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....hrough a colour digital copier and on the other hand store and transmit scanned documents to the computer. He also explained with representative sample of the server that computer and the copier are connected to the server through external cables. He submitted that Heading 84.71 covers data processing machines and units thereof and submitted that the Fiery System under consideration falls in the c....
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....processing machine since they are not solely or principally used in an automatic data processing machine in view of their use with photo copier machine. They have held that its function is to convert the photo copier machine into a printer and not to assist the functioning of an automatic data processing system. He submitted that these findings are contrary to facts. The servers receive and store ....
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....rds and have considered the rival submissions. We find that Fiery XJ System works as servers in a data processing system involving computers and photo copiers. They receive and store data and transmit them from computers to photo copiers and vice-vera according to the sequence as per the computer programme. Such machines are units in automatic data processing system. Chapter Note 5(B), (C) and (D)....