2005 (5) TMI 589

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.... Advocate, for the Respondent. [Order per : S.S. Sekhon, Member (T)]. -  After hearing both sides and considering the issue of classification of the SIENNA FP 5000, 220 V DIGITAL PRINTER (COMPUTERISED) settled by the CC(Appeals) under heading 8471 is to be upheld for the reasons - (a)     The acceptance of argument that the entity performs the functions as envisag....

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.... depart from the classification under 8471 arrived at in case of model FP-500 which decision is followed by Commissioner (Appeal). (c)     The classification opinion for the very same/model to be classified under 8471 by United States of America Department of Commerce Bureau of Export, which is s relied upon by the Ld. CC (Appeal), cannot be lightly bushed aside as in the pr....