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TMI Blog2007 (11) TMI 559X X X X Extracts X X X X X X X X Extracts X X X X ..... gital copier machine" did not fall under the HSN code 8471.60 and it was not computer peripheral as stated in entry No. 3 of Schedule C, Part II of the W.B. VAT Act, 2003 attracting sales tax at four per cent but falls under Schedule CA of the W.B. VAT Act, 2003 which was an unspecified item attracting sales tax at 12.5 per cent as per provision of section 16(2)(ba) of the W.B. VAT Act, 2003. In the impugned order the Commissioner observed:-- (a) Nowhere it is stated under Part II of Schedule C that the computer system and peripherals in entry No. 3 should mean and include the items as defined under HSN code 84.71, the multifunctional digital copier did not find place in the HSN code 8471 and the decision of the Central Excise Tribuna ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... product based on HSN code of the product and the Customs, Excise and Service Tax Appellate Tribunal in the case of Commissioner of Customs, Mumbai v. Gestetner (India) Ltd. classified the subject product in terms of HSN code 84.71 and the honourable Supreme Court accepted this classification. (b) In the advance rulings/clarifications, the authorities concerned of States of Andhra Pradesh, Karnataka and Kerala held that the subject products were classifiable under HSN code No. 8471.60. (c) The subject product is basically a printer with additional features like scan, copy and fax but the main use of the machine is always as a printer. 75 per cent to 80 per cent of the components that go into making of the machines are with the print function ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o-operation Council (CCC) shows that they are similar." The Commissioner also took the particulars of the HSN code in the impugned order from the Excise Tariff Act. At page 930 of R. K. Jain's Central Excise Tariff of India, 52nd Edition 2007-08 published by Centax Publications Pvt. Ltd., the commodity description against tariff item No. 8471.60 is given as combined input or output units and printer. It is not disputed that the multifunctional digital copier may act as a combination of some or all of the following devices: (a) printer, (b) scanner, (c) photo copier, (d) fax, (e) e-mail. Except the photo copier, the others as above, are connectable to the central processing unit of the automatic data processing system and are able ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of classification, to be treated as if its principal purpose were its sole purpose." So if the principal purpose of the multifunctional digital copier having been connected with computer is printing; it would fall within the description of the HSN code 84.71. We do not agree that all the printers shall be computer peripherals and would fall within the description of the HSN code 8471. A printer can work in conjunction with or without conjunction with the computer. If it is designed to connect computer, it would be computer peripheral falling within the description of HSN code 8471. Almost the same view was taken by the Commissioner in the impugned order. The same is also view of the advance ruling authorities under the Karnataka Value ..... X X X X Extracts X X X X X X X X Extracts X X X X
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