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TMI Blog2020 (3) TMI 323X X X X Extracts X X X X X X X X Extracts X X X X ..... to an ADP Machine or to a net work for the purpose of sub headings 8443.31 and 8443.32 has been explained in the Explanatory notes. 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 are to be classified under tariff heading 84433250 as Inkjet Printers . So the conclusion arrived by the authorities below that the goods are not Digital Inkjet Printers or that the goods are not capable of being connected to ADP or net work and therefore is not classifiable under 84433250 is against the clarification given by the Board. After examining the HSN Explanatory Notes and the Boa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion under CTH 84433250 as Inkjet Printer with Nil Basic Customs Duty. At the time of import, the said classification claimed by the appellant was rejected by the department and in order to clear the goods so as to meet the sales plan, the appellant paid the duty as per the classification arrived by the department. Subsequently, the speaking order was passed by the original authority confirming the classification under 84433910. The appellants have claimed the classification under 84433250 on the grounds that heading at six digit level covers printers capable of connecting to an automatic data processing machine or to a net work . How this has to be established is clearly specified in the HSN Notes under Chapter 8443 and has been furth ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... be capable of connecting to an automatic data processing machine or to a net work. The argument of the appellant that the goods imported which are Inkjet Press can be connected to the net work cannot be accepted. The authorities below have rightly rejected the classification adopted by the appellants. 4. Heard both sides. 5. The invoice of the goods gives the description as under : Ln Order Part Number Part Description HTS Country of Origin Qty Unit Price Total 1 SO14000023 SCO-1300-60 Scodix 575 Digital Inkjet ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . 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 be classified under tariff heading 84433250 as Inkjet Printers . So the conclusion arrived by the authorities below that the goods are not Digital Inkjet Printers or that the goods are not capable of being connected to ADP or net work and therefore is not classifiable unde ..... X X X X Extracts X X X X X X X X Extracts X X X X
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