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TMI Blog2011 (3) TMI 1570X X X X Extracts X X X X X X X X Extracts X X X X ..... under Tariff Item 84716026. Aggrieved of the order of the Commissioner (Appeal) the department has filed this appeal. 4. Revenue argues that such printers are classifiable under CTH 8443 by virtue of explanatory notes to CTH 8471 read with Note 5 to Chapter 84. According to Explanatory Notes to CTH 8471, an apparatus can only be classified in this heading as a unit of an automatic data processing system if it (i) performs a data processing function; (ii) Meets the criteria set out in Note (B) to this chapter including the introductory paragraph to that note, and is not excluded by the provisions of Note (E) to this chapter. 5. Explanatory Notes to CTH 8471 further clarify that the foregoing provision, is however to be considered in the overall context of Note 5 to Chapter 84 and is therefore applicable, subject to provisions of paragraph (E) of that Note, by virtue of the introductory part of paragraph (B) thereof. Therefore according to revenue the impugned printer working in conjunction with an automatic data processing machine, but having, particularly in terms of their size, technical capabilities and particular application, the characteristics of a printin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pecified or included 8471 10 00 - Analogue or hybrid automatic data processing machines Free 8471 30 - Portable digital automatic data processing machines, weighing not more than 10 kg. consisting of at least a central processing unit, a keyboard and a display : 8471 30 10 --- Personal computer Free 8471 30 90 --- Other Free - Other digital automatic data processing machines : 8471 41 -- Comprising in the same housing at least central processing unit and an input and output, whether or not combined : 8471 41 10 --- Micro computer Free 8471 41 20 --- Large or main frame computer Free 8471 41 90 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 8471 70 20 --- Hard disc drivers Free 8471 70 30 --- Removeable or Exchangeable disc drives Free 8471 70 40 --- Magnetic tape drive Free 8471 70 50 --- Cartridge tape drives Free 8471 70 60 --- CD-ROM drive Free 8471 70 70 --- Digital video disc drive Free 8471 70 90 --- Other Free 8471 80 00 - Other units of automatic data processing machines Free 8471 90 00 - Other Free Entries relating to Heading 8443 8443 Printing machinery used for printing by means of the printing type, blocks, plates, cylinders and other print ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... c feeders and sheet delivering machine 15% 8443 60 20 --- Serial numbering machines 15% 8443 60 30 --- Folders, guzmnos perforators and staplers 15% 8443 60 90 --- Other 15% 8443 90 - Parts 10% 8443 90 10 --- Parts of printing presses 10% 8443 90 90 --- Other 15% 9. The arguments on behalf of the Respondent are as under : 9.1 CTH 8443 covers printing machinery used for printing by means of the printing type, blocks, plates, cylinders and other printing components of heading 8442 and it specifically excludes the printing machines of heading 8471. The printing components of CTH 8442 are as under : 8442 Machinery, apparatus and equipment (other than the machine-tools of heading 8456 to 8465), for type-founding or type-setting, for prepari ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... signal form used by the system. As per note 5(C) separately presented units of an automatic data processing machine are to be classified in Heading 8471. Since this printer is a unit of automatic data processing machine it needs to be classified under Heading 8471. 9.9 Further as per Note 5(D) Printers, keyboards, X-Y co ordinate input devices and disk storage units which satisfy the conditions of Note 5(B)(b) and 5(B)(c) above, are in all cases to be classified as units of Heading 8471. Since the printer under consideration satisfies the conditions of Note 5(B)(b) and 5(B)(c) above, as per Note 5(D), it is to be classified under Heading 8471 without any doubt. 9.10 Since in view of Note 5(B), 5(C) and 5(D) of Chapter 84 the printer under consideration is a specifically classifiable under Heading 8471, the provisions of Note 5(E) will not be attracted. 10. Considered arguments on both sides. 11. In the Appeal Memorandum it is the provisions in the HSN notes which the revenue is relying on for argument in para 4 and 5 above are not extracted. It appears to be their own interpretation of the provisions. The only provisions seen under Heading 8471 which the Revenue may be ..... X X X X Extracts X X X X X X X X Extracts X X X X
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