2017 (10) TMI 409 - AT - Customs

Classification of imported goods - Thermal Printer - whether classifiable under CTH 84433290 or under CTH 84431990? - Held that - When the printers connected to an automatic data processing machine or to a network are different by their character and nature from the heading 8443, appellant s claim that Thermal Printer is covered by 84433290 is reasonable - appeal allowed. Outdoor Point of Sales Terminal (OPOS) - whether the Outdoor Point of Sales Terminal which is a keypad affixed to the fuel dispensing system shall be classifiable under CTH 84718000 as claimed by appellant or shall fall under CTH 85371000 as claimed by Revenue? - Held that - Perusal of the coverage of CTH 85371000 shows that the machine used as above as described by the learned Counsel does not appear to be a voltage controller not exceeding 1000 volt - Revenue s plea as above on OPOS does not appear to be well founded. Therefore the character of the goods may be examined by practical demonstration before learned adjudicating authority to classify the goods appropriately - appeal is partly remanded to learned adjudicating authority for re-determination of the classification of the OPOS - matter on remand. Appeal allowed in part and part matter on remand.

Summary

Issues:
1. Classification dispute of Thermal Printer under CTH 84433290 or CTH 84431990.
2. Classification dispute of Outdoor Point of Sales Terminal (OPOS) under CTH 84718000 or CTH 85371000.

Classification of Thermal Printer:
The appellant contested the classification of a Thermal Printer, arguing it should be under CTH 84433290, as it is a device capable of connecting to an Automatic Data Processing machine. However, the adjudicating authority classified it under CTH 84431990 as a printer falling under the class 8443. The appellant emphasized that the Thermal Printer is distinct from traditional printing machinery under heading 8442 and should be classified under CTH 84433290. The Tribunal agreed that printers connected to data processing machines are different from those under heading 8443, supporting the appellant's classification under CTH 84433290.

Classification of Outdoor Point of Sales Terminal (OPOS):
The dispute centered on whether the OPOS, a keypad attached to a fuel dispensing system, should be classified under CTH 84718000 (as claimed by the appellant) or CTH 85371000 (as claimed by Revenue). The appellant argued that the OPOS functions as an input device for the fuel dispenser, guiding the delivery process based on input data processed by the CPU, warranting classification under CTH 84718000. In contrast, Revenue viewed it as a keyboard-like input device, falling under CTH 85371100. The Tribunal noted that the OPOS did not fit the description of a voltage controller under CTH 85371000. To determine the correct classification, a practical demonstration was suggested before the adjudicating authority to assess the nature and character of the OPOS. The matter was remanded for re-determination based on this examination.

In conclusion, the Tribunal allowed the appeal regarding the Thermal Printer's classification under CTH 84433290 and partially remanded the decision on the OPOS classification for further assessment.