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TMI Blog2024 (2) TMI 1140X X X X Extracts X X X X X X X X Extracts X X X X ..... 43, this heading specifically states that electrical appliances and apparatus of this heading must have individual functions. It further states that most of the appliances of this heading consist of an assembly of electrical goods or parts (valves, transformers, capacitors, chokes, resistors etc). The impugned goods do not satisfy any of the above criteria and therefore classification under CTH 8543 as an item with individual function is ruled out. As rightly observed by the Commissioner in the impugned order the equipments are teaching accessories which enable students in a class to respond to queries and these equipments are used along with the ADP machine. Considering the above and the fact that similar items being cleared under CT ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ds consisting wireless key pad (vote pad) and IR receivers. Both these components constituting the student response system work on the principles of wireless transmission technology. Even though the impugned goods are connectable to CPU of an Automatic Data Processing (ADP) machine, they stand excluded from the heading 8471 by virtue of Chapter Note 5(D) of Chapter 84 of the Customs Tariff Chapter Note 5(E) to the Chapter 84, stipulates that machines incorporating or working in conjunction with an ADP machine and performing a specific function other than data processing are to be classified in the heading appropriate to their respective function or falling that in residual heading. Hence the impugned goods are classified under heading 8543 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing covers goods such as amplifiers, video special effect equipments, metal detectors etc. which are in no way connected to the computer. Classifying the impugned goods along with this family of products would result in great injustice. (iii) Explanatory notes of CTH 8543 covers cordless infrared devices for the remote control of TV receivers, video recorders and other electrical equipments and therefore the impugned product will also fall into this heading. Student response system is entirely different from the TV and video remote control. These remote controls function individually and they need not be connected to an ADP to work. (iv) As per the second para of explanatory notes of the CTH 8543, this heading specifically states that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... independently. Moreover, since predominant components are relating to printing function, chapter note 5(D) also becomes relevant which includes printers under heading 84.71. We are also satisfied with the contention of the appellants that based on the nature of the functions they perform, the Multi- Functional Machines would serve as input and output devices of an ADPM (computer) and thus serve as unit of an ADPM, which on a reading of chapter note 5(C), clearly classifies them as falling under heading 84.71.60 of the Act . 6. Heard both sides. We have gone through the submission made by both, the respondent had classified the goods under CTH 8471 60 29 under sub heading input or output unit whether or not containing storage unit in th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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