9911796707
TMI Blog2020 (3) TMI 323X X X X Extracts X X X X X X X X Extracts X X X X ..... orted goods of Scodix S 75 Digital Inkjet Printer was classified under heading as CTH 8443 32 50 and claimed duty as per the heading as 0% BCD, 10% CVD, 2% and 1% secondary and Higher Education cess along with 4% SAD. The department was of the view that the goods are correctly classifiable under CTH 84433910 and the Bill of Entry was reassessed accordingly. Against such order, the appellants filed appeal before the Commissioner (Appeals) who vide the order impugned herein upheld the classification ordered by the original authority. Hence this appeal. 2. On behalf of the appellant, the Ld. Counsel Shri S. Murugappan appeared and argued the matter. He submitted that the appellant claimed classification under CTH 84433250 as "Inkjet Printer" ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 0. The goods were actually Digital Inkjet Press. It is a wrong nomenclature to call these items as Digital Inkjet Printers. On the website also, it can be seen that the goods are Digital Inkjet Press. In fact, the invoice has mentioned only "Scodix S 75 Digital Inkjet". This would indicate that the goods cannot be called as "Inkjet Printer". The goods are then to be treated as "Inkjet Machine". The appropriate classification of inkjet machines are CTH 84433910; that Customs Tariff has given correct heading at eight digit level for Inkjet Printer (84433250) and Inkjet Printing Machine. This would show that both are not one and similar. Further the goods covered under 84433250 and 84433910 should be capable of connecting to an automatic data ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ection to a network or an automatic data processing machine to be effected simply by attaching a cable The capability to accept the addition of a component (e.g., a "card") that would then allow the connection of a cable is not sufficient to meet the terms of these subheadings. Conversely, that the component to which a cable would be connected is present but inaccessible or otherwise unable to effect a connection (e.g., switches must first be set) is not sufficient to exclude goods from these subheadings." 7. The Board's Circular No.11/2008-Cus., dt. 1.7.2008 has also clarified the same. It is stated in the circular that large format printers which satisfy the conditions of connectability as given in HSN Explanatory Notes (as above) are to ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
