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TMI Blog2008 (1) TMI 168X X X X Extracts X X X X X X X X Extracts X X X X ..... are printers which satisfy the conditions of Note 5(B)(b) and (c), they are covered under heading 84.71 – classifiable u/h 8471.60 of Custom Tariff Act, not under SH 8443.59 as merely printing machinery – appeal allowed - C/146/2002 - A/35/2008-WZB/C-I(C.S.T.B), - Dated:- 14-1-2008 - Ms. Jyoti Balasundaram, Vice President and Shri A. K. Srivastava, Member (T) [Order Per: Ms. Jyoti Bala ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ms consisting of variable number of separate units. Subject to paragraph (E) below, a unit is to be regarded as being a part of a complete system if it meets all of the following conditions: "(a) It is of a kind solely or principally used in an automatic data processing system; (b) It is connectable to the central processing unit either directly or through one or more other units; and (c) I ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng a specific function other than data processing and incorporating or working in conjunction with an automatic data processing machine are to be classified in the headings appropriate to their respective functions or, failing that, in residual headings." However, since the goods are printers which satisfy the conditions of Note 5(B)(b) and (c) and since note 5D is not subject to the provisions o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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