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2022 (11) TMI 1421 - AUTHORITY FOR ADVANCE RULING CUSTOMS, NEW DELHIClassification of goods proposed to be imported - hree different models of Laser jet printer i.e., HP Laser jet 108a (HP 108), HP Laser jet MFP 136a (HP 136) and HP Laser jet MFP 438nda (HP 438) - to be classified under Sub-heading 8443 32 40 and 8443 31 00 of the Customs Tariff Act, 1975 or not - eligibility to claim benefit of exemption under SI. No. 2 of Notification No. 24/2005-Cus dated 1-3-2005. Whether or not, the items, i.e printers in question, in absence of formatter board and firmware have the essential character of a printer? HELD THAT:- In the case of JAYPEE FORGES VERSUS COLLECTOR OF CENTRAL EXCISE, BOMBAY [1995 (9) TMI 180 - CEGAT, NEW DELHI] it is observed that the factors, which determine the essential character will vary as between different kinds of goods and may be determined not only by the nature of the material used but as well by the use to which the goods are intended. Further, the Hon'ble Orissa High Court held in State of Orissa v. Gestetnet Duplicators (P.) Ltd. [1974 (1) TMI 87 - ORISSA HIGH COURT] that it is a matter of common experience that the identity of an article is associated with its primary function; it is only logical that it should be so; when a consumer buys an article, he buys it because it performs a specific function for him; there is a mental association in the mind of the consumer between the article and the need it supplies in his life; it is the functional character of the article which identifies it in his mind. The printers proposed to be imported without the formatter boards and firmware possess the essential character of a complete printer though they may not be functional at the time of import. Item, HP 136 and HP 438 are correctly classifiable under Sub-heading 8443 31 00 of the Customs Tariff - Item, HP 108 is rightly classifiable under CTI 8443 32 40 of the Customs Tariff - Item, HP 136 and HP 438 are eligible for exemption under SI. No. 2 of Notification No. 24/2005-Cus.
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