9911796707
TMI Blog2002 (11) TMI 134X X X X Extracts X X X X X X X X Extracts X X X X ..... Shri R. Parthasarthy, learned Advocate, submitted that the appellants are engaged in the trading of High Technology Reproduction and Duplicating Machines, Facsimile machines, Printers and Multifunctional machines capable of discharging number of functions; that they imported the following machines - (i) Xerox Regal 5799 (ii) Xerox Work Centre XD 100 (iii) Xerox Work Centre XD 155 df 2.2 He mentioned that as the machines were primarily printers, meant for use with an Automatic Data Processing Machine, they claimed classification under sub-heading 8471.60 of the Tariff; that the catalogue of Xerox Regal 5799 clearly shows that the said digital printer/copier provides connectivity under any computing environment; that the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ut unit, then by virtue of Note 5D to Chapter 84 read with Note 5B(b) and Note 5B(c), it should be classified under Heading 84.71. He relied upon the decision in the case of Xerox Modicorp. Ltd. v. C.C., Mumbai, 2001 (130) E.L.T 165 (T) wherein the Xerox Document Work Centre 365c was classified under sub-heading 8471.60. Reliance has also been placed on the decision in the case of MX Software Services Ltd. v. CC., Mumabi, 2001 (131) E.L.T. 422 (T) wherein the Xerox Document Centre DCS 230 ST was classified under sub-heading 8471.60 read with Note 5D and Note 5B(a) as it was basically designed as a laser printer. 4. Countering the arguments, Ms. Neeta Lal Butalia, submitted that the impugned machines are capable of functioning independentl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... her or not containing storage units in the same housing. 84.79 - Machines and Mechanical appliances having individual functions, not specified or included elsewhere in this Chapter. 8479.10 to x x x 8479.60 Other machines and mechanical appliances 8479.89 - Other" 6. The impugned machines admittedly are multi-function machines based on digital technology and performing the function of a printer, scanner and digital copier. The appellants want to classify these multi-function machines under sub-heading 8471.60 on the ground that the printing is pre-dominant function of these machines and they provide connectivity to an automatic data processing machine. The Revenue has, on the other hand, contended that these are not printers ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ocessing machine. The decisions relied upon by the appellants are not applicable as in the case of Xerox Modicorp Ltd. the contending tariff sub-headings were 8471.60 and 9009.21. Further in the case of MX Software Services Ltd., the Machine involved was a different Document Centre DCS 230ST and the Tribunal has reached the conclusion that the principal function was digital printing and in terms of Note 5(D), the product was held to be classifiable under sub-heading 8471.60. Moreover the findings of the Tribunal in the said decision was that the said product was solely or principally used in an automatic data processing system whereas in the present matters the impugned machines are not of a kind solely or principally used in an automatic d ..... X X X X Extracts X X X X X X X X Extracts X X X X
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