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TMI Blog2017 (6) TMI 1213X X X X Extracts X X X X X X X X Extracts X X X X ..... as printer? - Held that: - Without any technical literature being produced for threadbare examination, it cannot be presumed that the goods under a CTH belong to a particular class which the parties claim. Therefore to do justice to both sides, the matter has to go back to Learned Adjudicating authority to test the characteristics of CTH 8443 and characteristics of CTH 8471 - appeal allowed by wa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the goods so brought was printer and falls under CTH 8443 59 90. 2. None of the Authorities below have examined the nature and character of the goods nor even the technical literature if any available was examined thoroughly by them. By an apparent look, the machinery may not be either digital machinery or a printing machinery. 3. General Rule of Interpretation provided by Customs Tariff Ac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... conjunction with automatic data processing machine that is to be classified under CTH 8443 59 90. 4. If the goods are by nature classifiable according to the functional test, Revenue may be correct to suggest that the goods shall be governed by Chapter Note 5(E) of Chapter 34. But prima facie by an apparent examination, it appears that the goods neither look like a mere printer nor a digital f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for the original examination record from the field and find out whether that record contains any technical literature. Examining such literature if any on record, he shall arrive at a conclusion about the nature and character of the goods to classify the same. If such a process is followed, the goods may be subject to its proper classification. 7. Appeal C/99/2007 : This appeal having ar ..... X X X X Extracts X X X X X X X X Extracts X X X X
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