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TMI Blog1994 (4) TMI 130X X X X Extracts X X X X X X X X Extracts X X X X ..... /19/B. 91 dated 15-3-1991. The Heading 84.43 covers printing machinery, machines for uses ancillary to printing and sub-heading 8443.50 reads as other Printing Machinery . The Officer scrutinised the Catalogue/Invoice/Packing list and on examination of goods, it was found that no machine had been imported as classifiable under the said heading. It was noted from the catalogue, Invoice and Packing list that the goods imported consist of Computers/Computer Peripherals, cameras, printers, laminates with spares and accessories, and therefore the description of the goods was found not to tally with the printing machine falling under sub-heading 8443.50 of the Central Excise Tariff Act. It was also found that the computers imported are freely programmable according to the requirement, if different software was used and therefore, the department felt that the same was correctly classifiable under Heading 84.71. The note under Chapter 5 to Chapter 84 was held to deserve attention. It was also felt by the department that there is no separate identity card printing machine alongwith the computers, but the whole system consists of only computers, its peripherals and cameras. The cameras are ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ting repetitive designs. He has held that the importer had not imported any printing machine to be classified under sub-heading 8443.50. He has held that the goods are complete computer system and peripherals and cameras. Therefore, their classification would be appropriate under Heading 84.71 and in this context he has relied on Note 5 to Chapter 84. Ld. Collector has also observed that there is no separate identity card printing machine supplied alongwith the computers. The imported item is a whole system by itself alongwith its peripherals and cameras. The cameras are used for taking the photographs of the persons, which is digitalised directly by a computer connected to the camera. The data collection, transmission, storage etc. is done by the computer and ultimately the details are printed in cannon colour on the cards placed therein. He has held that the colour printers are also the peripherals classifiable under Heading 84.71 and in that view of the matter, he has held that Chapter 84 is not relevant, in so far as this case is concerned, as there is no printing machine imported in this case. He has held that what is imported is a complete computer system. As regards the lice ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... together to a clearly defined function covered by one of the headings in Chapter 84, then the whole machinery is required to be classified in the appropriate headings of that function. He submitted that by applying this note 4, all the components imported were intended to contributed together for the purpose of printing identity cards including the camera which was not separate but was linked to the main tunnel by a duct. He submitted that they were all to be classified together on the basis of defined function and in that view of the matter, the Collector s order for classifying the goods on merits in respect of cameras, spares and components is not as per Section Note 4 of Section XVI. He submitted that the imported item is capital goods and therefore, they were not non-O.G.L. item. If it was O.G.L. item then no licence was required. The item being a printing machine, there was no need to get no objection certificate from the Deptt. of Electronics and therefore, the findings given by the Collector on the aspect of licence is also not sustainable. He submitted that the confiscation and imposing of penalty was not justified as there was no mis-declaration. In any event of the matt ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... emises or at Orell Fussli, our specially designed programme insures full protection of all data . ******** (v) Therefore, from a reading of the catalogue, literature and H.S.N. Explanatory Notes, it clearly establishes that the item imported is a computer and not a printing machine. The appellants also admit that the item is based on computer system. The ld. Collector has referred to the term of printing and printing press as defined in New Mechanical Dictionary written by Mr. Audel and D.B. Taraporewala Sons Co. Pvt. Ltd. to arrive at the conclusion that the item is not a printing machinery. The same is reproduced herein below : Printing : The act or process of making an impression or of marking 1. anything by pressure. The act, art or practice of impressing letter press, 2. designs, engravings and the like on paper, from movable type, engraved blocks, etc. It includes the production of all kinds of matter, books, periodicals, newspapers, posters, circulars by a variety of processes. Printng Press : A machine of various patterns, operated by hand or power, for taking impressions upon paper from movable type or engraved blocks". ..... X X X X Extracts X X X X X X X X Extracts X X X X
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