2002 (11) TMI 134

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....s confirmed by the Commissioner (Appeals) under the impugned order. 2.1 Shri R. Parthasarthy, learned Advocate, submitted that the appellants are engaged in the trading of High Technology Reproduction and Duplicating Machines, Facsimile machines, Printers and Multifunctional machines capable of discharging number of functions; that they imported the following machines - (i)      Xerox Regal 5799 (ii)     Xerox Work Centre XD 100 (iii)    Xerox Work Centre XD 155 df 2.2 He mentioned that as the machines were primarily printers, meant for use with an Automatic Data Processing Machine, they claimed classification under sub-heading 8471.60 of the Tariff; that the catalog....

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....rlier was classified as a printer. 3. The learned Advocate also submitted that once the multi-function machine is held to be an input-output unit, then by virtue of Note 5D to Chapter 84 read with Note 5B(b) and Note 5B(c), it should be classified under Heading 84.71. He relied upon the decision in the case of Xerox Modicorp. Ltd. v. C.C., Mumbai, 2001 (130) E.L.T 165 (T) wherein the Xerox Document Work Centre 365c was classified under sub-heading 8471.60. Reliance has also been placed on the decision in the case of MX Software Services Ltd. v. CC., Mumabi, 2001 (131) E.L.T. 422 (T) wherein the Xerox Document Centre DCS 230 ST was classified under sub-heading 8471.60 read with Note 5D and Note 5B(a) as it was basically designed as a lase....

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.... to data media in coded form and machines for processing such data, not elsewhere specified or included. 8471.60 - Input or output units, whether or not containing storage units in the same housing. 84.79 - Machines and Mechanical appliances having individual functions, not specified or included elsewhere in this Chapter. 8479.10 to   x x x 8479.60 Other machines and mechanical appliances 8479.89 - Other" 6. The impugned machines admittedly are multi-function machines based on digital technology and performing the function of a printer, scanner and digital copier. The appellants want to classify these multi-function machines under sub-heading 8471.60 on the ground that the printing is pre-dominant function ....