2008 (1) TMI 720

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Shri T. Govil, JCDR, for the Respondent. [Order per : Jyoti Balasundaram, Vice-President]. - The issue in the present appeal is the classification of 'Barcoae Printers (Thermal Label Printers)' - whether under Customs Tariff Heading 8471.60 as inputs or output units of automatic data processing machines - as claimed by the importers or under CTH 8443.59 as "printing machinery other than I....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....It is connectable to the central processing unit either directly or through one or more other units; and (c)     It is able to accept or deliver data in a form (codes or signals) which can be used by the system." 3. Since the goods in question are printers they are covered by Note 5D. Hence they are required to satisfy the conditions of paras 5B(b) and (c). There is ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... However, since the goods are printers which satisfied the conditions of Note 5(B)(b) and (c) and since note 5D is not subject to the provisions of note 5(E) they cannot be held to be excluded from the coverage of heading 84.71. Our view is fortified by the decisions of the Tribunal in the case of MX Software Services Ltd. v. Commissioner - 2001 (131) E.L.T. 422 holding that note 5(D) is not subje....