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2017 (8) TMI 143 - AT - CustomsClassification of goods - Discreet Lustre Master Station, consisting of computer system, storage devices, PCB cards - whether the lower appellate authority's order upholding of classification of Discreet Lustre Master Station imported by the appellant under CTH, 85438960 is correct or whether the goods are required to be classified under CTH, 87413090 as claimed by appellant? Held that: - in the case of a machine involving a combination of machines or a combination of individual components which together perform a clearly defined function, then the whole machine will require to be classified in the heading appropriate to that function - the item under import is designed for a specific functionality relating to grading of digital intermediates in digital cinema. The features of this system include primary and selective colour correction, continual grading and grade editor, vector shapes and tracking effects, animation, playback, video capabilities - pan and scan, conforming and editing - As correctly observed by the lower appellate authority, M/s. Autodesk had specifically designed the generic panel device for the above purposes, Similarly DVS Centaurus audio video devices were designed to perform a specific function which a normal data processing machine would not contain. Hence the impugned goods will necessarily go out of the scope of CTH 84713090. Though the imported goods may well have a high performance IBM CPU (server) with advanced key boards and although the equipment may have many of the elements of an automotive data processing machine, nonetheless, they are specifically designed to perform a specific function other than data processing, namely, that of performing high end task of colour gradation/correction. Hence the classification of the goods will then be governed by Section notes 3 & 4 of the first Schedule to CTA read with Chapter Note 5E of Chapter 84, and the imported goods will then have to be considered as a machine intended to contribute together to a clearly defined function covered by heading 85438960 as a colour corrector. Classification of the impugned goods under CTH 85438960 having the primary function of colour corrector upheld - appeal dismissed - decided against appellant.
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