2010 (10) TMI 147

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....hri Alwan, Advocate, for the Appellant. Shri A.B. Niranjan Babu, SDR, for the Respondent. [Order per : Chittaranjan Satapathy, Member (T)]. - Heard both sides. The appellants have imported the impugned ' Nipson 8000/200/SED Graphic Printer' and the dispute in this case is whether the said goods are classifiable under sub-heading 8471.60 as claimed by the appellants or under 8479.89 as hel....

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....en fused using Nipson's cold flash-fusing technique. As the drum continues its revolution, it is cleaned and prepared to receive the next image. As magnetic forces are instant, and because of the high-speed data management and precision engineering, this process can occur continuously and at high speed, resulting in very fast print speeds. Typical applications include on-demand printing of book....

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....of the impugned goods as a printing machine under Heading 8443 has been ruled out by the appellants as well as by the department. The original authority has referred to Chapter Note 5(E) and Chapter Note 5(B), which rule out classification of machines, performing a specific function other than data processing, and incorporating or working in conjunction with an automatic data processing machine, u....

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....-built system for controlling and operating the machine itself. It, infact, works being connected to a separate ADP machine and in conjunction with the ADP machine as per the concurrent findings of both the authorities below. Therefore, the impugned goods cannot either be classified as an ADP machine or as a part thereof, in view of Chapter Notes 5(E) and 5(B). Consequently, the impugned goods req....