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TMI Blog2007 (5) TMI 41X X X X Extracts X X X X X X X X Extracts X X X X ..... ed order stayed - App. No. C/PD/76/2007 inA. No. C/158/2007 - Stay Order No: 512/2007 - Dated:- 31-5-2007 - [Order per: P.G. Chacko, Member (J)]. - This application is for stay of operation of the impugned order, wherein learned Commissioner (Appeals) classified the goods in question under Heading 84.79 of the First Schedule to the Customs Tariff Act, which attracts duty at the rate of 15%. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e goods 2. Learned consultant for the appellants refers to the manufacturer s literature on the goods and submits that it is a machine incorporating a Central Processing Unit and output and input units and capable of sorting out bank cheques through a computer-backed process involving an application software. It is submitted that, on account of these features, the machine can only be classifie ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 4.72 for reasons noted by it. Before the first appellate authority, the party claimed classification under Heading 84.71, but that authority classified it under an entirely different Heading in the Tariff. Thus, this case is a unique show of vacillations of both the sides in the matter of classifying the goods. At present, the importer's claim is to get the goods classified as 'automatic data proc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fication under "other Digital automatic Data Processing machines" and more precisely under SH 8471 4090 ("--- Other"). Admittedly, this classification rules out duty liability. But the importer appears to have secured clearance of the goods against payment of duty at the rate of 15%. For these reasons, we are of the view that the impugned order must be stayed. Accordingly, there will be stay of op ..... X X X X Extracts X X X X X X X X Extracts X X X X
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