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TMI Blog2014 (5) TMI 535X X X X Extracts X X X X X X X X Extracts X X X X ..... y remedies where both questions of law and facts can be elucidated and examined - Normally when alternate remedy is available, writ petitions, in taxation matters are not entertained. (See Bafna Healthcare Pvt. Ltd. and ors. versus Commissioner of Central Excise, Delhi- IV [2011 (8) TMI 327 - DELHI HIGH COURT] - Writ petitions dismissed with a direction that the petitioners should take recourse to the statutory remedies - The interim orders shall remain in force for a period of 60 days to enable the petitioners to approach the departmental/appellate authorities for stay of the impugned demand - Appeals/objections will not be dismissed in case the same are filed within a period of four weeks from today - No order as to costs – Decided in fav ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lti function machines may or may not be computer peripheral, depending upon the main purpose or function which the machine was designed and manufactured to perform. If the principal and predominant purpose was to act as a computer printer or scanner or as an input or output devise of the computer, the multi functional machine would qualify and fall under entry 41A clause XXIII. However, if the machine was designed and manufactured for some other primary purpose, then it would not be covered by Entry 41A clause XXIII. Mere description or the nomenclature given by the manufacturer or trader is not relevant and the assessee should justify and establish their claim. We have applied the doctrine/test of principal and dominant purpose, as it is t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... unit . The word used in entry No. 8471.10.00 are input or output units, whether or not contain storage units in the same housing. There is no reference to or requirement of storage unit in column 2 of the notification. Multi functional machine it is stated can act as both an input unit and as an output unit. It combines both functions. Reference was made to Entry 8471.60, wherein words combined input or output units is used, but the same is a heading. This is clear as no rate of duty is prescribed/stipulated against the said heading. Rate of duty is prescribed against each sub-heading. Thereafter, sub-headings read, printer, line printer, dot matrix printer, letter quality daisy wheel printer, graphic printer, plotter, laser jet printer, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... achine has to be examined. The appellant had applied for advance adjudication/ruling. They should have produced necessary data/particulars to show and establish that principal/dominant object of the machine was to perform functions of an input or output unit of an automatic data processing machine. The onus was on the appellant to show and establish the principal or dominant purpose as they were the manufacturers or traders of the said machines. Thereafter, it was open to the Revenue to contradict or take a contrary stand, on basis of the relevant material and evidence, if required and necessary take help of expert evidence. In the absence of factual details, we cannot give any firm opinion. We are not inclined to remit the matter, as the a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... we have to look at the dominant/principal purpose for which the machine was designed and manufactured. Depending upon the said factual finding, it has to be determined and decided whether or not the said machine would fall under Entry No.41A or should be treated as falling in other or general category. 6. In these circumstances, we feel that these writ petitions should not be entertained and the petitioners should be relegated and asked to exhaust statutory remedies where both questions of law and facts can be elucidated and examined. Normally when alternate remedy is available, writ petitions, especially, in taxation matters are not entertained. (See Bafna Healthcare Pvt. Ltd. and ors. versus Commissioner of Central Excise, Delhi- IV W.P ..... X X X X Extracts X X X X X X X X Extracts X X X X
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