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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 ..... int Server and IPDS data interface including start up supplies and start up spare parts." 2. As per technical specification given in the catalogue the printer can print on paper, synthetics, labels, foil, thermostatic stocks. Its weight is 1000 Kgs and size is 1394 mm width, 2178 mm length and 1600 mm height. 3. The Assistant Commissioner who assessed the goods classified the goods under Tariff Item 84436090 of Customs Tariff. The Commissioner (Appeal) classified the goods 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 Chap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing a part of the complete system if it meets all the following conditions : (a) It is of a kind solely or principally used in an automatic data processing system; (b) It is connectible to the central processing unit either directly or through one or more other units; and (c) It is able to accept or deliver data in a form (codes or signals) which can be used by the system. 5(C) Separately presented units of an automatic data processing machine are to be classified in heading 8471. 5(D) Printers, keyboards, X-Y co-ordinate input devices and disk storage units which satisfy the conditions of paragraphs (B)(b) and B(c) above, are in all cases to be classified as under of heading 8471. 5(E) Machines performing a specific function other th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... combined : 8471 41 10 --- Micro computer Free 8471 41 20 --- Large or main frame computer Free 8471 41 90 --- Other Free 8471 49 00 -- Other, presented in the form of systems Free 8471 50 00 - Digital processing units other than those of sub-headings 8471 41 or 8471 49 whether or not containing in the same housing one or two of the following types of unit : storage units, input units, output units 8471 60 - Input or output units whether or not containing storage units in the same housing : 8471 60 10 ---- Combined input or output units Free --- Printer : 8471 60 21 ---- Line printer Free 8471 60 22 ---- Dot matrix printer Free 8471 60 23 ---- Letter quality daisy wheel printer Free 8471 60 24 ---- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... her printing machinery : 8443 51 00 -- Ink-jet printing machines 15% 8443 59 -- Other 8443 59 10 --- Flat bed printing presses 15% 8443 59 20 --- Platen printing presses 15% 8443 59 30 --- Proof presses 15% --- Machinery for printing repetitive word or design or colour : 8443 59 41 ---- On cotton textile 15% 8443 59 49 ---- Other 15% 8443 59 90 --- Other 15% 8443 60 - Machines for uses ancillary to printing : 8443 60 10 --- Automatic 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 -- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is a printer and not Machines for uses ancillary to printing as contemplated under CTH 84436090. The item imported by respondent is specifically not covered under CTH 84436090. Therefore it cannot be classified under CTH 84436090. 9.5 The CTH 84716026 specifically includes Laser Jet Printer. 9.6 As per Rule 3(a) of the General Rules for the Interpretation of Import Tariff the heading which provides the most specific description shall be preferred to headings providing a more general description. Therefore as per Rule 3(a), the Laser Jet Printer is correctly classifiable under CTH 84716026. 9.7 Now, as per note 5(B) Automatic data processing machines may be in the form of systems consisting of a variable number of separate ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing 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 relying on reads as under : "However the heading excludes machine, instruments or apparatus incorporating or working in conjunction with an automatic data processing machine and performing a specific function. Such machines, instruments or apparatus are classified in the headings appropriate to their respective functions or, failing that, in residual ..... X X X X Extracts X X X X X X X X Extracts X X X X
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