2000 (9) TMI 145 - AT - Customs

Summary

Issues: Classification of imported goods under Customs Tariff sub-heading (CTH) 8471.60 or CTH 9009.21

Issue 1: Classification under CTH 9009.21
The lower authorities classified the imported goods under CTH 9009.21, considering the printing, scanning, fax, and copying functions incorporated in the item. They found none of these functions to be predominant, rejecting the contention that the item was primarily a printer. The lower appellate authority also disregarded a previous Tribunal decision on a similar item, emphasizing that the said item did not function as a copier. The appellants argued that the machine was essentially a printer based on the functional features described in the catalogue, where a significant percentage of parts related to printing. They highlighted the machine's design for connectivity to Automatic Data Processing (ADP) machines and relied on expert opinions from US authorities, which classified similar multifunctional devices primarily as printers for ADP systems.

Issue 2: Classification under CTH 8471.60
The appellants contended that the imported machine could be used as an output unit for computers, emphasizing its printing function as the principal and essential feature. They provided uncontroverted data from the catalogue, showing compatibility with computer systems and major parts dedicated to printing. The US experts' opinions supported the classification of such multifunctional devices as output printers for ADP machines. The Tribunal's previous decision on a similar item, classified as a printer under CTH 8471.60, was cited to support the appellants' argument. The Tribunal accepted the evidence presented, concluding that the imported machine should be classified under CTH 8471.60 as an output unit for computers, setting aside the lower authorities' classification under CTH 9009.21.

Conclusion
The Tribunal found that the imported machine, with printing, scanning, fax, and copying functions, should be classified under CTH 8471.60 as an output unit for computers, based on the principal and essential function of printing. The decision relied on the machine's design for connectivity to ADP machines, uncontroverted catalogue data, expert opinions, and a previous Tribunal decision. The appeal was allowed, setting aside the lower authorities' classification under CTH 9009.21 and determining the correct classification under CTH 8471.60.