2015 (1) TMI 210

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....o. 618553 dated 21.04.2004 and classified under separate chapter headings, claimed concessional rate of duty under the exemption Notification No. 21/2002. The appellants requested the Customs for reassessment of the goods under question. The Dy. Commissioner of Customs vide his order No. 2622/2004 dated 30.07.2004, denied the concessional rate of duty under the exemption Notification No. 21/2002 and classified the impugned goods together under CTH 847160 as printer, in terms of Section 19 of the Customs Act, 1962 and Accessories (Condition) Rules 1963. Aggrieved by this order, the appellants preferred appeal before the Commissioner (Appeals). The Commissioner (Appeals) in his order partly allowed their appeal and held that Ink cartridges an....

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....rtridges have to be assessed under CTH 8524 and 8473 and benefit of exemption Notification is available to the printer software. The Commissioner (Appeals) on one hand accepted separate classification for ink cartridges and ribbon cartridges, and other side held that the value of software to be included with printer and assessed as printer, which is contradictory. He relied upon the Tribunals decision in the case of CC, Mumbai and Hewlett Packard India Ltd. - 2006 (1999) ELT 317 (Tri.- Mum.) and in the case of Hewlett Packard India Ltd. Vs. CC (I & G), New Delhi - 2006 (193) ELT 490 (Tri.-Del.). 5. As regards the Revenue's appeal, the Ld. Advocate submits that the Commissioner (Appeals) has rightly allowed their appeal in so far as ink ca....

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.... value of software with the printer. On perusal of the said Bill of Entry and the invoice No. 080404-7 dated 08.04.2004, we find that the goods are described as 1) Stylus, C43SX (inter) Inkjet printer 2) software, 3) Ink cartridges and 1) LQ-2090 Impact printer 2) software and 3) Ribbon cartridges with separate unit price for each item. There is no dispute on the fact that ink cartridges, ribbon cartridges and software are separately classified under headings 8473 and 8524 of CTH. In this regard, the Hon'ble Tribunal in the case of CC, Mumbai and Hewlett Packard India Ltd. (supra), discussed the classification of the printer software. The relevant paragraph is reproduced as under:-          &nbs....

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....er media for sound or other similarly recorded phenomena, including matrices and masters for the production of records, but excluding products of Chapter 37'. The HSN Explanatory Notes to Heading 85.24 provide that 'Media recorded with sound or similar recording, whether or not presented together with the apparatus for which they are intended or assembled with constituent parts of machines of Heading 84.69 to 84.72 (e.g. disc packs) are in all cases to be classified in this heading. Therefore, even going by the HSN Explanatory Notes, the imported printer driver software is classifiable under CTH 85.24 and during the period in dispute, software falling under this heading was exempt by virtue of notification 17/2001-Cus dated 1-3-2001 as per....