2003 (12) TMI 156

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..... by the Revenue against the impugned order-in-appeal, vide which the Commissioner (Appeals) has reversed the order-in-original regarding classification of the goods, in question (Printer-cum-FAX) by classifying the same under Heading 8471.60. 2. Learned S.D.R. has contended that the machine, in question, is classifiable under Heading 8571.21 as adjudicated by the adjudicating authority and that t .....

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..... s combines a fax and printer and the printer has the principal function, it can be interfaced with an ADP. We do not find sufficient ground to disagree with these findings. As such the machine, in question, is apparently classifiable under Heading 8471.60 of the CETA in view of the Chapter Note 5(B)(b) read with Note 5(D) of Chapter 84. As per Chapter Note 5(D), a printer in all cases is to be cla .....

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