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TMI Blog2023 (8) TMI 417X X X X Extracts X X X X X X X X Extracts X X X X ..... ed by the Colors is in the optical range and therefore the objection raised by the revenue that Commissioner (Appeals) should have first verified if the instrument analyses optical radiation is totally misplaced. The appeal filed by the revenue on this ground is dismissed. Twin vision scanner - appellant had sought to classify this item under Heading 84716050 but revenue has sought classification under Heading 84439990 - HELD THAT:- Chartered Engineer has clearly stated these goods measure the intensity of the color distribution at different wave lengthy for every measured point. It is not in dispute that this data is obtained in digital form. As the equipment converts color data into digital data. The very function of converting color ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ondents have also filed cross objection. 2. The respondents had imported the following items: Sl. No. Description of Goods Qty. Classification of goods sought by appellant Classification Applied for assessment 1. Eye One Basic Pro EOBAS(spectrophotometer) Equipment for use in ceramic industry. 1 90273020 90279090 2. Twin vision scanner spectral dedicated for color management for digital printing support. 1 84716050 84439990 3. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o. 90273020 without ascertaining, if the said equipment uses optical radiation. From the order of Commissioner (Appeals), it is seen that the Commissioner (Appeals) has relied on the Chartered Engineer certificate. The Chartered Engineer certificate describes the products as follows: The function of the Eye One Basic Pro 2 spectrophotometer is measures the LAB value of each colours/solutions/transparent or opaque solids, hence this equipment is a testing equipment to exactly measure the properties of colours. Hence this equipment is considered as quality control equipment/testing equipment. 3.1 Commissioner (Appeals) has observed that, since the goods are described as Spectrophotometer by the Chartered Engineer and Spectrophotom ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by means of plates, cylinders and other printing components of heading 8442; other printers, copying machines and facsimile machines, whether or not combined; parts and accessories thereof --Machinery for printing repetitive word or design or colour: --On cotton textile 8471 Automatic data processing machines and units thereof; magnetic or optical readers, machines for transcribing data on to data media in coded form and machines for processing such data, not elsewhere specified or included The Chartered Engineer has described the goods as follows: The function of Twin vision Scanner Hyspectral is to capture the spectral composition of any point/section of the scanned object. With this system it is possible ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... printing support. 4.2. We have considered rival submissions, we find that Chartered Engineer has clearly stated these goods measure the intensity of the color distribution at different wave lengthy for every measured point. It is not in dispute that this data is obtained in digital form. As the equipment converts color data into digital data. The very function of converting color data to digital data in itself is a data processing function. In this background, we do not find any merit in the appeal filed by the revenue on the ground that no processing is done by the machine. The appeal filed by revenue on this count is rejected. 5. The respondents have challenged classification of item No. 4 of the lable in the cross objection filed b ..... X X X X Extracts X X X X X X X X Extracts X X X X
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