2011 (3) TMI 1570

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Item 84436090 of Customs Tariff. The Commissioner (Appeal) classified the goods under Tariff Item 84716026. Aggrieved of the order of the Commissioner (Appeal) the department has filed this appeal. 4. Revenue argues that such printers are classifiable under CTH 8443 by virtue of explanatory notes to CTH 8471 read with Note 5 to Chapter 84. According to Explanatory Notes to CTH 8471, an apparatus can only be classified in this heading as a unit of an automatic data processing system if it (i)      performs a data processing function; (ii)    Meets the criteria set out in Note (B) to this chapter including the introductory paragraph to that note, and is not excluded by the provisions of Note (E) to this chapter. 5. Explanatory Notes to CTH 8471 further clarify that the foregoing provision, is however to be considered in the overall context of Note 5 to Chapter 84 and is therefore applicable, subject to provisions of paragraph (E) of that Note, by virtue of the introductory part of paragraph (B) thereof. Therefore according to revenue the impugned printer working in conjunction with an automatic data processing machine, bu....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....netic or optical readers, machines for transcribing data on to data media in coded form and machines for processing such data, not elsewhere specified or included   8471 10 00 - Analogue or hybrid automatic data processing machines Free 8471 30 - Portable digital automatic data processing machines, weighing not more than 10 kg. consisting of at least a central processing unit, a keyboard and a display :   8471 30 10 --- Personal computer Free 8471 30 90 --- Other Free    - Other digital automatic data processing machines :   8471 41 -- Comprising in the same housing at least central processing unit and an input and output, whether or not combined :   8471 41 10 --- Micro computer Free 8471 41 20 --- Large or main frame computer Free 8471 41 90 --- Other Free 8471 49 00 -- Other, presented in the form of systems Free 8471 50 00 - Digital processing units other than those of sub-headings 8471 41 or 8471 49 whether or not containing in the same housing one or two of the following types of unit : storage units, input units, ou....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....59 10 --- Flat bed printing presses 15% 8443 59 20 --- Platen printing presses 15% 8443 59 30 --- Proof presses 15%   --- Machinery for printing repetitive word or design or colour :   8443 59 41 ---- On cotton textile 15% 8443 59 49 ---- Other 15% 8443 59 90 --- Other 15% 8443 60 - Machines for uses ancillary to printing :   8443 60 10 --- Automatic feeders and sheet delivering machine 15% 8443 60 20 --- Serial numbering machines 15% 8443 60 30 --- Folders, guzmnos perforators and staplers 15% 8443 60 90 --- Other 15% 8443 90 - Parts 10% 8443 90 10 --- Parts of printing presses 10% 8443 90 90 --- Other 15% 9. The arguments on behalf of the Respondent are as under : 9.1 CTH 8443 covers printing machinery used for printing by means of the printing type, blocks, plates, cylinders and other printing components of heading 8442 and it specifically excludes the printing machines of heading 8471. The printing components of CTH 8442 are as under : 8442  Machinery, apparatus and....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... which can be used only in an automatic data processing system, it is connectable to a central data processing unit directly and it receives data in signal form used by the system. As per note 5(C) separately presented units of an automatic data processing machine are to be classified in Heading 8471. Since this printer is a unit of automatic data processing machine it needs to be classified under Heading 8471. 9.9 Further as per Note 5(D) Printers, keyboards, X-Y co­ordinate input devices and disk storage units which satisfy the conditions of Note 5(B)(b) and 5(B)(c) above, are in all cases to be classified as units of Heading 8471. Since the printer under consideration satisfies the conditions of Note 5(B)(b) and 5(B)(c) above, as per Note 5(D), it is to be classified under Heading 8471 without any doubt. 9.10 Since in view of Note 5(B), 5(C) and 5(D) of Chapter 84 the printer under consideration is a specifically classifiable under Heading 8471, the provisions of Note 5(E) will not be attracted. 10. Considered arguments on both sides. 11. In the Appeal Memorandum it is the provisions in the HSN notes which the revenue is relying on for argumen....