2008 (7) TMI 206

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....ellant. Shri A.K. Madan, DR, for the Respondent.                  [Order per: Rakesh Kumar, Member (T)].-The point of dispute in these two appeals is whether the "Ink Cartridges with Print head assembly", imported by the Appellant are classifiable as "parts and accessory of the machines of heading 84.71" under su....

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....s for which the imported goods are  meant, that in terms of Chapter Note 5 to Chapter 84, the printer for which the imported-'Ink cartridges with print head assembly', are meant are classifiable under Heading 84.71 and therefore, the goods, in question, being parts of such printers, would be classifiable under 84.73 and that as per the Tribunal's judgment in the case of Gestetner (India) Ltd.....

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.... i.e. a printer with scanning, photocopy and fax capabilities and as per  technical literature of such multifunction printer, such printer can function as standalone fax or stand alone photocopier without a PC. Therefore, such multifunctional printer is a machine of Heading 84.79 and the goods imported being its part would be classifiable under 84.79. (2) As per Tribunal's judgment in the ....

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....are meant for the 'printers' of heading 84.71, the same would be classifiable under heading 84.73 and if the machines for which these cartridges are meant are classifiable under heading 84.79, the same would be classifiable under 84.79. 3.1 For the reasons given below, we hold that the goods, in question, are correctly classifiable under sub-heading 8473 30 50, (1) The Appellants' contention....