2023 (11) TMI 175

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....e appellant had vide the impugned 22 bills of entries imported printers classifiable under heading 84433250 as Ink Jet Printers. The revenue sought to change the classification of the said Ink Jet Printers from heading 84433250 to 84433910 as Ink Jet Printing Machinery. The Revenue has relied on Chartered Engineer Certificate dated 20.09.2019 and 25.09.2019. He pointed out that while the Chartered Engineer Certificate dated 20.09.2019 came to a conclusion that the Chartered Engineer did not have precise and clear cut guidelines about the definitions of printers and printing machines. He pointed that in the Chartered Engineer Report 25.09.2019. The Chartered Engineer after verifying the printers physically came to the conclusion with the dev....

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....letter dated 08.08.2023, the appellant has further clarified that the printer cannot function as FAX etc. 5. Learned Authorized Representative relies on the impugned order. 6. We have considered rival submissions. We find that the custom chapter tariff heading 8443 reads as follows : A perusal of the said heading clearly indicates that machines capable of being connected to automatic data processing machines or to a network would be classifiable under CTH 84433210 to 84433290 giving under the double dash entry. The machine not capable of being connected to automatic data processing machines or to network would fall under double dash entry 844339. In the instant case, the appellant have confirmed that the machines are capable of receiving....

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....t a connection (e.g., switches must first be set) is not sufficient to exclude goods from these sub-headings." 7. The Board's Circular No. 11/2008-Cus., dated 1-7-2008 has also clarified the same. It is stated in the circular that large format printers which satisfy the conditions of connectability as given in HSN Explanatory Notes (as above) are to be classified under Tariff Heading 8443 32 50 as "Inkjet Printers". So the conclusion arrived by the authorities below that the goods are not Digital Inkjet Printers or that the goods are not capable of being connected to ADP or net work and therefore is not classifiable under 8443 32 50 is against the clarification given by the Board. 8. The Ld. Counsel has also produced the copy of Order-i....