9911796707
TMI Blog2000 (6) TMI 299X X X X Extracts X X X X X X X X Extracts X X X X ..... ification No. 16/85, as confirmed by the Commissioner of Customs (Appeals), in the impugned order dated 21-12-1994. 2. Briefly stated the facts are that the Appellants imported one Graphic Design System and one Electronic Jacquard Flat Knitting Machine with full set of accessories and spare parts; they sought classification of the Graphic Design System under Sub-heading 8447.20, which, as per Revenue, is nothing but a computer having central processing unit, colour display monitor, 12" diginitising tablet, 24 dot matrix printer with 8 colour paper for printer, alongwith Jacquard Machine and claimed exemption under Notification No. 16/85; that the Additional Collector, under Adjudication order No. S/10-60/93VA, dated 21-7-93, ordered its c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ial to the working of the machine; that from the catalogue it is apparent that ELJ-2/CVP is mentioned as Model No. ; that ELJ-2/CV relates to the machine and 'P' stands for the Programming part; that Note 5(B)(b) to Chapter 84 clearly stipulates that Automatic data processing machine may be in the form of systems, consisting of a variable number of separately housed units. A unit is to be regarded as being a part of the complete system, if it meets all the following conditions :- (a) it is connectable to the central processing unit either directly or through one or more other units; (b) it is specifically designed as part of such a system, which can be used by the system. Such units presented separately are also to be c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... espect of the Knitting machine; that para 1.6 is regarding connection of computer to the machine by means of 6 connectors and not the Graphic Design System; that the term 'Computer' is used in a loose manner; that the Appellants have imported a general computer which could perform many functions and as such it cannot be classified alongwith Jacquard machine; that the decision in Adi Hi-tech Textiles case, supra, is distinguishable as the computer therein can not be used anywhere else except with the Label Weaving Looms imported in that case. He also relied upon the decision in Lingapur Estates Ltd. v. CCE, Chennai, 1999 (107) E.L.T. 500 (T) wherein it was held that individual items, separately invoiced, having individual functions and worki ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e sides. The Appellants desire to classify the Graphic Design System under Sub-heading 8447.20 which reads as "Flat Knitting machine; stitch-bonding machine" and not as computer under Heading 84.71 of the Customs Tariff Act. We find that a similar dispute has been decided by the Tribunal in the case of Adi Hi-tech Textile P. Ltd., supra. In that case the Appellants had imported a Programming Unit Mucomp P-3 along with High Performance Label Weaving Loom. The Tribunal, relying upon Note 4 to Section XVI held that the "clearly defined function of the goods imported is weaving of labels covered by Heading 84.46. It is immaterial, therefore, that Mucomp performs only the function of a computer, because it is admitted to the Revenue that Mucomp ..... X X X X Extracts X X X X X X X X Extracts X X X X
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