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2023 (11) TMI 175 - AT - CustomsClassification of imported goods - Ink Jet Printers - to be classifiable under heading 84433250 or under heading 84433910? - HELD THAT:- The machines capable of being connected to automatic data processing machines or to a network would be classifiable under CTH 84433210 to 84433290 giving under the double dash entry. The machine not capable of being connected to automatic data processing machines or to network would fall under double dash entry 844339. In the instant case, the appellant have confirmed that the machines are capable of receiving data through USB Port. In these circumstances, they qualify to fall under the double dash entry 844332 and therefore, the classification under double dash entry 844339 has to be ruled out. In similar circumstances, in the case of M/S. MONOTECH SYSTEMS LIMITED VERSUS THE COMMISSIONER OF CUSTOMS (AIR) [2020 (3) TMI 323 - CESTAT CHENNAI] the co-ordinate Bench has observed after examining the HSN Explanatory Notes and the Board’s circular, we hold that goods are correctly classifiable under CTH 8443 32 50. The impugned order cannot be sustained - Appeal allowed.
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