2022 (6) TMI 320

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....f item 8443 3910 of First Schedule to Customs Tariff Act, 1975 by the assessing authority with consequent liability of duties of customs. 2. Learned Counsel for appellant intimates that, in the first quarter of 2016, bills of entry no. 3801224/04.01.2016, 4653683/21.03.2016, 4729636/29.03.2016, 4733178/29.03.2016 and 4730781/29.03.2016, declaring the imported goods as 'digital inkjet printer SCODIX S75 Part No. SCO-130' and valued in total at Rs.4,67,71,484/-, had been filed by M/s Monotech System Ltd. for clearance at nil rate of duty available to goods conforming to tariff item 8443 3250 of First Schedule to Customs Tariff Act, 1975 and, upon protest against revision of classification, speaking order was issued by assessing authority t....

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....ed by the appellant along with the appeal in page 34 states that the item can be connected to network by LAN TCP/ IP Cat. 5E and that cable is to be supplied by the customer. The term "connectable to an ADP Machine or to a network" for the purpose of sub-headings 8443.31 and 8443.32 has been explained in the Explanatory notes which is as under : "The criterion "capable of connecting to an automatic data processing machine or to a network" denotes that the apparatus comprises all the components necessary for its connection to a network or an automatic data processing machine to be effected simply by attaching a cable The capability to accept the addition of a component (e.g., a "card") that would then allow the connection of a cable....

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....rguments preferred by Revenue therein, the findings of the Tribunal that follow have applied the description in the tariff to the goods under import to arrive at its conclusion. 7. It is seen from the description corresponding to the two rival tariff items that the distinction between 'inkjet printer' as claimed by appellant, and 'ink-jet printing machine' as re-assessed by the assessing authorities, is the crux of the dispute. The two tariff items though under the same heading part ways at the next level of classification with that of the appellant coming within 'other printers, copying machine and facsimile machines, whether or not combined' corresponding to stand-alone printers capable of connecting to an automatic data processing mac....