2007 (4) TMI 415

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....per : P.G. Chacko, Member (J)]. - The appellants had imported a scanner and a processor and filed bill of entry dated 11-8-1997 for clearance of the goods, claiming classification of the goods under SH 8443.60 of the First Schedule to the Customs Tariff Act. The assessing authority classified the goods under SH 9010.49. The assessee preferred an appeal to the Commissioner (Appeals) for reassess....

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....dustry and were not designed for photographic or cinematographic industries. This claim of the appellants is not supported by any evidence. Had they produced the manufacturer's catalogue/literature on the machines, it would have been possible for us to examine the veracity of the above claim. It is submitted by the appellants that Heading 84.42 is more specific for the subject goods which are clai....

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....lour scanner is a machine that captures the different hues of an art work when the same is scanned, segregates them as the combination of four print colours and outputs them on films. These films when processed and transferred to the printing plate will facilitate a colourful end product. The pictures that are exposed on film are brought to view with the developing in the processor. They submit th....