2000 (3) TMI 552

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....nt. [Order per : Jyoti Balasundaram, Member (J)]. -  The Revenue is aggrieved by the order of the Commissioner of Customs (Appeals), New Delhi, who has ordered classification of "Desktop Sign Maker (PNC-900, 950)" and "large format sign maker PNC 1850" described as cutting plotters in the Bill of Entry under Customs Tariff Heading 8441.10 which inter alia covers cutting machines. Accord....

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.... graphical plotting. The catalogue of the product highlights the fact that sign makers alternately allow use of plotter pens after removing the cutting blades. The machines are designed to print signs, etc. with computer aided design programme and cut the printed design/signs in required sizes as programmed. Hence, the machines are to be treated as performing the complementary functions of printin....