2017 (10) TMI 409

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..... racter and nature from the heading 8443, appellant’s claim that Thermal Printer is covered by 84433290 is reasonable - appeal allowed. Outdoor Point of Sales Terminal (OPOS) - whether the Outdoor Point of Sales Terminal which is a keypad affixed to the fuel dispensing system shall be classifiable under CTH 84718000 as claimed by appellant or shall fall under CTH 85371000 as claimed by Revenue? .....

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..... Addl. Commissioner (AR), for Respondent ORDER Per: D.N. Panda Appellant has dispute on classification of two goods imported. The first goods is Thermal Printer. According to the appellant, Thermal printer shall be classifiable under CTH 84433290. But that is denied by the adjudicating authority holding that thermal printer shall be classifiable under CTH 84431990. Coverage of bot .....

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..... 33290 not being a Dot matrix printer, Laser jet printer, Inkjet printer and facsimile machine. Consequently, the imported goods should be classified under 844323290. 3. On the other hand, Revenue s contention is that the device that was imported was a printer of the character of the class 8443. Therefore, learned adjudicating authority has rightly classified the goods under CTH 84431990. 4. .....

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..... ensing system shall be classifiable under CTH 84718000 as claimed by appellant or shall fall under CTH 85371000 as claimed by Revenue. 8. Appellant says that it is a machine affixed to the petrol/diesel dispensing machine like a keyboard. The push buttons therein when pressed that takes input to CPU and such input data is processed to result in output. The output so generated guides the petrol .....

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..... demonstration before learned adjudicating authority to classify the goods appropriately. Accordingly, on this aspect, appeal is partly remanded to learned adjudicating authority for re-determination of the classification of the OPOS (as named by appellant) according to the nature and character thereof. Appellant explains that the OPOS is nothing but a input device, which sends input to CPU. There .....

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