2017 (6) TMI 1213

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....a, Advocate, for the Appellant. Shri A.K. Singh, Additional Commissioner (AR), for the Respondent. ORDER [Order per : D.N. Panda, Member (J)]. - Appellant says that the machinery imported as described in its Bill of Entry at page 34 of the appeal folder was 'Used Kodak Nexpress 2100 High Resolution - High Speed Computerised Digital LED Colour Printing System with Standard Accessories. Suc....

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.... is preceded by double "--", that flows from the single "-" entry and construed to be the goods of the character appearing in the CTH preceded by "-". Similarly the rest of the sequences is with "---". This basic principle has been ignored by both Authorities to examine the implication of the tariff entry. The rule of classification under the respective chapter heading does not prescribe functiona....

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.... technical literature being produced for threadbare examination, it cannot be presumed that the goods under a CTH belong to a particular class which the parties claim. Therefore to do justice to both sides, the matter has to go back to Learned Adjudicating authority to test the characteristics of CTH 8443 and characteristics of CTH 8471. Appellant's claim that the goods being used by digital photo....