2008 (1) TMI 168

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....daram, Vice President].-1. The issue in the present appeal is the classification of 'Barcode 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 Ink jet Printing machines" as held by the Revenue. 2. We have heard both ....

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....  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 para 5B(b) and (c). There is no dispute that the conditions stipulated in para 5B(b) is satisfied by the goods as the printers in question are connectible to the ce....

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....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. vs. Commissioner 2001 (131) ELT 422 holding that note 5(D) is not subject to note 5(E) and the decision in the case of Commissioner of Customs, Madras vs. MX Software Services Ltd. 2004 (166) ELT 387 holdi....