1999 (12) TMI 524

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....as confirmed by the Commissioner (Appeals) in the impugned order dated 28-8-1998. 2. Shri R. Parthasarathy, ld. Advocate, submitted that the impugned goods is a Digital Laser Printer with a Scanner mounted on the top of the Print engine and an inbuilt modem for fax transmission/reception; that the impugned product is a multifunction product; that the digital printing is the principal function and as per Note 3 to Section XVI of the Customs Tariff it is classifiable under sub-heading 8471.60. The ld. Counsel, further, submitted that as the Laser Printer is for automatic data processing machine it is specifically covered under Heading 84.71; that Note 5B to Chapter 84 is not applicable to the present matter; that Note 5B is applicable....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....nction as a stand alone digital copier; that HSN General Note (E) under Chapter 84 makes it clear that the machine presented with an automatic data processing machine and intended to work in conjunction therewith to perform a specific function must be classified in the heading corresponding to the function which they perform; that the principal function admittedly is digital printing and since digital printer is not classifiable under any specific heading, the impugned goods are to be classified under Heading 84.79 as machines and mechanical appliances having individual functions. 4. We have considered the submission of both the sides. The rival headings of the Customs Tariff read as under : "84.71 : Automatic Data Processi....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....provides that printers, key board, X Y co-ordinate input devices and disk storage units which satisfy the conditions of paragraph B(b) and B(c) are in all cases to be classified as units of Heading No. 84.71. The conditions B(b) & B(c) are as under :- "B (b)  It is connectable to the Central Processing Unit either directly or through one or more other units. B (c)   It is able to accept or deliver data in a form (codes or signals) which can be used by the System." 6. The Assistant Commissioner has given his finding in the adjudication order that the "Principal function is digital printing even 86% of the total machine is devoted to the said function." It has also not been disputed by the lower authorities that t....