TMI Blog2008 (7) TMI 206X X X X Extracts X X X X X X X X Extracts X X X X ..... machines for which these cartages are meant, are classifiable u/h 84.79, the same would be classifiable u/h 84.79 – held that Digital laser printer with high speed resolution and digital document scanner is correctly classifiable u/sh 8471.60 - C/374-375/2005 - C/242-243/2008-(PB), - Dated:- 11-7-2008 - S/Shri S.S. Kang, Vice-President and Rakesh Kumar, Member (T) Shri Ravi Raghvan, Advo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 8479 89 99 of the tariff. 2. Heard both the sides. 2.1 Shri Ravi Raghavan, Advocate, the learned Counsel for the Appellant, pleaded that though the goods imported are meant for multi-functional printer, the multifunctional printers are classifiable under heading 84.71, that printing is the main function of the multifunction machines for which the imported goods are meant, that in terms o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ld be correctly classifiable under Heading 84.73 and that the Revenue has wrongly proceeded on the basis that the goods, in question, are usable with multifunctional machines only. 2.2. Shri A.K. Madan, the learned Departmental Representative made the following submissions: (1) The goods imported are meant for multifunctional printer i.e. a printer with scanning, photocopy and fax capabiliti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e sides. The goods imported are "ink cartridges with print head assembly-part No.10 No. 217A; 10No. 227A, 17G0050A, 12A1970A, 12A1980A and 13400HCA for inkjet and multifunction printers'. The classification of these ink cartridges depends upon the classification of the machines for which the same are meant-if, these cartridges are meant for the 'printers' of heading 84.71, the same would be class ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ridges are also usable with Multifunctional printers, the same will not cease to be the parts of the conventional printers. (2) Tribunal in the case of Gestetner ( India ) Ltd. (supra) has held that Multifunction digital printers i.e. Digital laser printer with high speed resolution and digital document scanner is correctly classifiable under sub-heading 8471.60. This order of the Tri ..... X X X X Extracts X X X X X X X X Extracts X X X X
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