9911796707
TMI Blog2004 (7) TMI 434X X X X Extracts X X X X X X X X Extracts X X X X ..... ns) for Cheque Sorting Machine and the examination section suggested the classification under CTH 8473.40 as parts of machines falling under CTH 8472.90, ibid., since the function of the machine was akin to that of Letter Sorting Machine . The importer requested for classification of the goods under CTH 8473.50 as parts and accessories equally suitable for use with machines of two or more of sub-heading nos. 84.69 to 84.72 . Both the authorities have rejected the importers plea for classification under the heading requested by them. The appellant had submitted that the imported machine is based on the function of machine viz. 3890-XP1 IBM Document Processor and it can be seen that the said machine was a Magnetic Reader which reads MICR ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d is required to function along with the reader-sorter system already installed with them. They also contended that the impugned goods viz. stackers module, was a part of the 3890 XP1-IBM Document Processor and can function solely or principally with the Document Processor and hence was a part of Document Processor and this was the admitted position. They also stated that the Department had not proved any evidence in support of their claim and their burden of proof has not been discharged. In this regard, they relied on the judgment rendered by the Apex Court in the case of CCE v. Calcutta Steel Industries and Others - 1989 (39) E.L.T. 175 (S.C.); UOI v. Sahney Steel and Press Works Ltd. - 1992 (58) E.L.T. 38 (Bom.); Kirloskar Oil Engines ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ept 3115 and 3125) or to a 4300, 30 XX, or 9370 processor via the byte-multiplexer or block-multiplexer channel. He submits that the said machine is a Magnetic Reader, which reads MICR characters (coded information) and convert them into electric signals and transcribe/process such coded information and is, therefore, correctly classifiable under Heading 84.71 and referred to HSN at pg. 1407. He submitted that reader part of 3890 XP1-IBM Document Processor is an input device and the stacker is an output device in which the cheques after being read are sorted out and stacked into pockets depending upon the programme. He submitted that the Document Processor functions on the basis of reading the MICR characters printed with special magnetic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y classifiable only under this Chapter i.e. 8472, more specifically under 8472.30. She submitted that the main function of the documentation centre is to sort the cheque bank-wise or branch-wise and is controlled by automatic data processing machine which is similar in function to that of letter sorting machine and hence, the parts of the same are classifiable under Heading 8473.40. She submitted that the documents processor is programmed in such a way that it has to execute the functions of sorting the cheques bank-wise and branch-wise, which is similar to the letter-sorting machine where the letters are sorted according to their destination. She also submitted that the nomenclature of the equipment viz. Document Processor also establishes ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing 8473.40 which reads as Parts and accessories of the machines of Heading No. 84.72. The appellants are contesting that the item cannot be considered as part of 8472, which refers only to Other Office Machines . The examination report stated that they are parts of machines falling under Heading 8472.90, which is a residual heading Other . Therefore, the item is not being considered under 8472.30 which refers to Machines for sorting or folding mail or for inserting mail in envelopes or bands, machines for opening, closing or sealing mail and machines for affixing or cancelling postage stamps. The argument of the appellant s Counsel has been that the department has taken the machine to be falling under 8472.30 and the item is not akin to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r Other Office Machines under Heading 8472. On a careful consideration of the HSN Notes and the function of the item it is very clear that it is an Automatic Banknote Dispenser and it is not a machine for sorting or folding mail as has been understood by the appellant. The department has not placed it under 8472.30 but under 8472.90 as Other . There is a clear confusion in the mind of the importer in understanding that the department has considered this as a machine for sorting or folding mail under 8472.30. The main item, as per the examination report, has been considered as Other falling under 8472.90. The main description under 8472 is Other Office Machines and the example given is that of Automatic Banknote Dispenser, Coin-Sorting Ma ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
