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2022 (6) TMI 320 - AT - CustomsClassification of imported goods - ‘inkjet printer’ as claimed by appellant, or ‘ink-jet printing machine’ as re-assessed by the assessing authorities - HELD THAT:- The two tariff items though under the same heading part ways at the next level of classification with that of the appellant coming within ‘other printers, copying machine and facsimile machines, whether or not combined’ corresponding to stand-alone printers capable of connecting to an automatic data processing machine or a network which the tariff item preferred by customs authorities does not require. The argument of Learned Authorised Representative that the product literature shows the incorporation of computer within it to fulfil the same condition does not really pass muster with us because the capacity to be connected to automatic data processing machine or network is not the same as fitment of internal controls system for the operation of the machinery. The two description differ on capability of external connection implying that it is a printer with possibility of varied input. It is in the light of this that the Central Board of Excise and Customs was compelled to issue clarification referred to in the decision of the Tribunal in M/S. MONOTECH SYSTEMS LIMITED VERSUS THE COMMISSIONER OF CUSTOMS (AIR) [2020 (3) TMI 323 - CESTAT CHENNAI]. In view of the classification of the same product by the Tribunal in a dispute of the very same importer, the classification adopted by the original authorities and sustained in the impugned order does not survive - Appeal allowed - decided in favor of appellant.
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