TaxTMI 
TaxTMI 
2018 (4) TMI 1345
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....er 9010 5000 of the First Schedule to the Customs Tariff Act, 1975 against the declared classification of 8443 3250 on bill of entry no. 460316/18.02.2008 for import of 'HP Photo Center Microlab Printer'. The item under import is an ink jet printer capable of being connected to an automatic data processing machine and is used primarily for printing photographs of certain sizes. To alter the declared classification the original authority relied upon note (1)(m) of section XVI that excludes the articles of chapter 90. The HSN Explanatory Notes for heading 9010 brings printing machines of apparatus and equipment for photography under sub heading 9010. The first appellate authority rejected the claim of the appellant for coverage under the most....
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....f the latter (the heading 9010 5000)' 2. Disregarding the various decisions of the Tribunal cited by the appellant and the authority of circular no. 11/2008 dated 1st July 2008 of Central Board of Excise and Customs, the first appellate authority concluded that these do not support the claim of classification as claimed by the appellant. 3. Heard the Learned Counsel for appellant and Learned Authorised Representative. Learned Counsel submits that the imported item is an ink jet printer and is specifically covered under 8443 3250. 4. The section note relied upon by the first appellate authority makes it clear that articles of chapter 90 are not covered by section XVI which is intended for classification of 'Machinery and Me....
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....y a drum) leaving a positively charged replica of the Image. The negatively charged toner is electrostatically attracted to the photoconductive surface, reproducing the original image. The toner is electrostatically transferred to the print medium, which has a stronger positive charge than the photoconductive surface, and the image is then fused to the print medium by applying pressure and heat. (2) Inkjet Printers. These machines place drops of ink onto a print medium to create an image This heading includes printers presented separately for incorporation in or connection to other products of the nomenclature (e.g., receipt printers of cash registers of heading 84.70' 5. Learned Counsel has relied upon the following decisions o....
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....k board is included within the meaning of the expression 'similar laminated wood' in the same context of classification of block board. Since the Central Excise Tariff Act, 1985 is enacted on the basis and pattern of the HSN, the same expression used in the Act must, as far as practicable, be construed to have the meaning which is expressly given to it in the HSN when there is no indication in the Indian Tariff of a different intention." Clearly, therefore, the HSN Explanatory Notes are entitled to far greater consideration than the Tribunal has given there.' In re Lipi Marketing, the Tribunal has held that '6. We have gone through the rival contentions. The learned Counsel apart from citing the case laws, emphasized No....
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....71. However looking into the specifications of the machines imported by the appellants, we find that they are used in Industry in the sense that these machines print in rolls and sheets. They are not normal papers. They are actually PVC or plastic media and are used mainly in Signage Industry. Hence, we are of the considered view that the impugned goods are rightly classifiable under Heading 84.43. Chapter Heading 84.43 reads as follows : "Printing machinery used for printing by means of the printing type, blocks, plates, cylinders and other printing components of heading 8442; Ink-jet printing machines, other than those of heading 8471 machines for uses ancillary to printing" Even this heading includes ink-jet printing machine oth....