2000 (3) TMI 552

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... The Revenue is aggrieved by the order of the Commissioner of Customs (Appeals), New Delhi, who has ordered classification of Desktop Sign Maker (PNC-900, 950) and large format sign maker PNC 1850 described as cutting plotters in the Bill of Entry under Customs Tariff Heading 8441.10 which inter alia covers cutting machines. According to the Revenue, the cutting plotters are special types of ma .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... that sign makers alternately allow use of plotter pens after removing the cutting blades. The machines are designed to print signs, etc. with computer aided design programme and cut the printed design/signs in required sizes as programmed. Hence, the machines are to be treated as performing the complementary functions of printing and cutting and the principal function is that of cutting, while pri .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X