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TMI Blog2010 (10) TMI 147X X X X Extracts X X X X X X X X Extracts X X X X ..... lant. Shri A.B. Niranjan Babu, SDR, for the Respondent. [Order per : Chittaranjan Satapathy, Member (T)]. - Heard both sides. The appellants have imported the impugned ' Nipson 8000/200/SED Graphic Printer' and the dispute in this case is whether the said goods are classifiable under sub-heading 8471.60 as claimed by the appellants or under 8479.89 as held by both the authorities below. 2. Th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... echnique. As the drum continues its revolution, it is cleaned and prepared to receive the next image. As magnetic forces are instant, and because of the high-speed data management and precision engineering, this process can occur continuously and at high speed, resulting in very fast print speeds. Typical applications include on-demand printing of books, manuals, and pamphlets, invoices and finan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 443 has been ruled out by the appellants as well as by the department. The original authority has referred to Chapter Note 5(E) and Chapter Note 5(B), which rule out classification of machines, performing a specific function other than data processing, and incorporating or working in conjunction with an automatic data processing machine, under Heading 84.71, as such machines are required to be cla ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f. It, infact, works being connected to a separate ADP machine and in conjunction with the ADP machine as per the concurrent findings of both the authorities below. Therefore, the impugned goods cannot either be classified as an ADP machine or as a part thereof, in view of Chapter Notes 5(E) and 5(B). Consequently, the impugned goods require to be classified under the residual Heading 84.79, there ..... X X X X Extracts X X X X X X X X Extracts X X X X
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