Home Case Index All Cases Customs Customs + AT Customs - 2015 (1) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2015 (1) TMI 210 - AT - CustomsClassification of goods - Whether ink cartridges and ribbon cartridges and printer software are classifiable under single heading 8471.60 as a printer or separately classifiable under 8473.3050 and 8524.99 - Held that:- Commissioner (Appeals) in her impugned order held that ink cartridges and ribbon cartridges are classifiable under CTH 8473.3050 against which the Revenue preferred the appeal. Whereas, the appellant preferred the appeal against the impugned order clubbing the value of software with the printer. On perusal of the said Bill of Entry and the invoice No. 080404-7 dated 08.04.2004, we find that the goods are described as 1) Stylus, C43SX (inter) Inkjet printer 2) software, 3) Ink cartridges and 1) LQ-2090 Impact printer 2) software and 3) Ribbon cartridges with separate unit price for each item. There is no dispute on the fact that ink cartridges, ribbon cartridges and software are separately classified under headings 8473 and 8524 of CTH. - duty of customs cannot be levied on software which is exempt from duty merely on the ground that the value of the software is not separately available or separately indicated in the invoice. Impugned goods are described separately with separate unit price for software and ink cartridges and filed Bill of Entry accordingly. By respectfully following the above decision, we hold that the printer software imported by the appellants are rightly classifiable under CTH 8524 and not under 8471.60. We also hold that in the impugned order the ink cartridges and ribbon cartridges are rightly classified under CTH 8473.3050 and allowed the exemption benefit - Decided in favour of assesse.
|