2005 (3) TMI 200

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....he appellants appeared   for the appellants and Smt R. Bhagyadevi, learned SDR for the Department. The learned Counsel urged the following grounds : "According to Note 5(D) appearing in Chapter 84, printers key board, x-ray coordinate input device and disk storage units which satisfy the conditions in terms of Note 5(B)(b) and (c) are in all eases to be classified as a unit of data processing systems. The condition mentioned in (b) is that the machine is connectable to the central processing unit either directly or through one or more other units and the condition (c) is that it is able to accept or deliver data in a coded form or signals, which can be used in the system. It is needless to say that in the case of inject printer....

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....chine but having, particularly in terms of their size, technical capabilities and particular applications, the characteristics of a printing machine designed to perform a specific function in the printing or graphics industry (production of pre-press colour proofs, for example) are to be regarded as machines having a specific function classifiable in heading 84.43" A reading of para 5(E) in conjunction with HSN explanatory notes would reveal that ink-jet printers having particularly characteristics of a printing machine are to be regarded as machines having specific function classifiable under Heading 84.83, argued the learned SDR. She further extracted following information from the Website of the importers to strengthen the Revenue's c....

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.... SDR, the learned Counsel for the appellants urged that the items imported strictly satisfy Note 5(D) of 84 and should be classified under Heading 84.71. He further stated that the Tariff has not prescribed any parameters to classify the goods under Chapter Heading 84.43. 6. We have gone through the rival contentions. The learned Counsel  apart from citing the case laws, emphasized Note 5(D) of Chapter 84 to buttress his point that  ink-jet printers  imported by the appellants satisfy Note 5(D) and hence they are rightly classifiable  under Heading 84.71. However, as urged by the learned SDR one cannot go simply by reading of Note 5(D) in isolation. Note 5(D) refers to Note 5(B) which in turn is subject to Note 5(E) a....