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TMI Blog2005 (3) TMI 200X X X X Extracts X X X X X X X X Extracts X X X X ..... the Department. The learned Counsel urged the following grounds : "According to Note 5(D) appearing in Chapter 84, printers key board, x-ray coordinate input device and disk storage units which satisfy the conditions in terms of Note 5(B)(b) and (c) are in all eases to be classified as a unit of data processing systems. The condition mentioned in (b) is that the machine is connectable to the central processing unit either directly or through one or more other units and the condition (c) is that it is able to accept or deliver data in a coded form or signals, which can be used in the system. It is needless to say that in the case of inject printers attached to the computers two conditions mentioned in (b) and (c) are fully satisfied. Ther ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o perform a specific function in the printing or graphics industry (production of pre-press colour proofs, for example) are to be regarded as machines having a specific function classifiable in heading 84.43" A reading of para 5(E) in conjunction with HSN explanatory notes would reveal that ink-jet printers having particularly characteristics of a printing machine are to be regarded as machines having specific function classifiable under Heading 84.83, argued the learned SDR. She further extracted following information from the Website of the importers to strengthen the Revenue's case that the printers imported by the appellants are mainly used in printing industry. "Lipi products include Ditigal printing machines, Plotters, laser engra ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er stated that the Tariff has not prescribed any parameters to classify the goods under Chapter Heading 84.43. 6. We have gone through the rival contentions. The learned Counsel apart from citing the case laws, emphasized Note 5(D) of Chapter 84 to buttress his point that ink-jet printers imported by the appellants satisfy Note 5(D) and hence they are rightly classifiable under Heading 84.71. However, as urged by the learned SDR one cannot go simply by reading of Note 5(D) in isolation. Note 5(D) refers to Note 5(B) which in turn is subject to Note 5(E) according to which when the machine performs specific function of data processing, it should be classified under the heading appropriate to its respective functioning, even though the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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