2023 (11) TMI 175 - AT - Customs

Classification of imported goods - Ink Jet Printers - to be classifiable under heading 84433250 or under heading 84433910? - HELD THAT - The 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 data through USB Port. In these circumstances, they qualify to fall under the double dash entry 844332 and therefore, the classification under double dash entry 844339 has to be ruled out. In similar circumstances, in the case of M/S. MONOTECH SYSTEMS LIMITED VERSUS THE COMMISSIONER OF CUSTOMS (AIR) 2020 (3) TMI 323 - CESTAT CHENNAI the co-ordinate Bench has observed after examining the HSN Explanatory Notes and the Board s circular, we hold that goods are correctly classifiable under CTH 8443 32 50. The impugned order cannot be sustained - Appeal allowed.

Summary

Issues involved:
Appeal against change in classification of imported printers under different tariff headings.

Summary:
The appellant imported printers classified under heading 84433250 as Ink Jet Printers, but the revenue sought to change the classification to 84433910 as Ink Jet Printing Machinery based on Chartered Engineer Certificates. The appellant argued that the printers can receive data from outside sources, have USB ports, and cannot function as FAX machines. The Tribunal considered the Customs Tariff Heading 8443, which states that machines capable of being connected to automatic data processing machines fall under 84433210 to 84433290. The Tribunal ruled that since the printers can receive data through USB ports, they qualify under 844332 and not 844339. The decision was supported by a similar case involving Monotech Systems Limited, where the Board's Circular clarified the classification criteria for Inkjet Printers. The Tribunal set aside the impugned order and allowed the appeal, holding that the goods are correctly classifiable under CTH 84433250.

Judgment Details:
The Tribunal found that the printers meet the criteria for classification under heading 84433250 as Ink Jet Printers, as they can receive data through USB ports, in accordance with the Customs Tariff Heading 8443. The decision was supported by the Board's Circular and a previous case involving similar classification criteria for Inkjet Printers. Therefore, the impugned order reclassifying the printers under 84433910 was deemed erroneous and set aside, with the appeal allowed for consequential relief.