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TMI Blog1998 (9) TMI 274X X X X Extracts X X X X X X X X Extracts X X X X ..... ion involved in the present appeal is whether a machine described as `Canofile 510 , a desktop electronic filing system falls under Tariff Heading 84.71 or under Tariff Heading 84.72. 2. Appellants herein contended that it falls under Tariff Heading 84.71, whereas the Additional Commissioner of Customs has held on classifiable under Tariff Heading 84.72. 3. We have heard both sides. We observe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is having a fixed programme designed by the manufacturer keeping in view the ultimate use. Further, it is not able to make arithmetical computations. Digital machines of Heading 8471, do not include machines which operate only on fixed programmes. I, therefore hold that Canofile merits classification under Heading 8472.90 as other office machines because Canofile has a base for fixing or for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g 84.71 in the ITC HS. Ld. Advocate, therefore, prays that in view of this clarification from a competent authority like the Department of Electronics, the goods should be treated as correctly imported under EXIM Policy and, therefore, there should be no question of confiscation of goods and imposition of redemption fine. We have carefully considered the pleas advanced from both sides. We observ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ter Note 5A(a) and the HSN Explanatory Notes were before them. We are, therefore, of the view that the classification of the goods has been rightly made under Tariff Heading 84.72. 6. As regards the confiscations of the goods we are of the view since, it is admitted in the Order-in-Original passed by the Additional Collector that the Custom House practice has been to assess the machines under Ta ..... X X X X Extracts X X X X X X X X Extracts X X X X
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