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2017 (10) TMI 409 - AT - CustomsClassification of imported goods - Thermal Printer - whether classifiable under CTH 84433290 or under CTH 84431990? - Held that: - When the printers connected to an automatic data processing machine or to a network are different by their character and nature from the heading 8443, appellant’s claim that Thermal Printer is covered by 84433290 is reasonable - appeal allowed. Outdoor Point of Sales Terminal (OPOS) - whether the Outdoor Point of Sales Terminal which is a keypad affixed to the fuel dispensing system shall be classifiable under CTH 84718000 as claimed by appellant or shall fall under CTH 85371000 as claimed by Revenue? - Held that: - Perusal of the coverage of CTH 85371000 shows that the machine used as above as described by the learned Counsel does not appear to be a voltage controller not exceeding 1000 volt - Revenue’s plea as above on OPOS does not appear to be well founded. Therefore the character of the goods may be examined by practical demonstration before learned adjudicating authority to classify the goods appropriately - appeal is partly remanded to learned adjudicating authority for re-determination of the classification of the OPOS - matter on remand. Appeal allowed in part and part matter on remand.
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