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2020 (3) TMI 323 - AT - CustomsClassification of imported goods - Scodix S 75 Digital Inkjet Printer - whether classified under CTH 8443 32 50 or under CTH 84433910 of CTA - main contention of the department that the goods cannot be described as Inkjet printer and cannot be classified under 84433250 is that it cannot be connected to an automatic data processing machine or net work - HELD THAT:- The catalogue of the goods furnished by the appellant along with the appeal in page 34 states that the item can be connected to net work by LAN TCP/ IP Cat. 5E and that cable is to be supplied by the customer. The term “connectable to an ADP Machine or to a net work” for the purpose of sub headings 8443.31 and 8443.32 has been explained in the Explanatory notes. The Board’s Circular No.11/2008-Cus., dt. 1.7.2008 has also clarified the same. It is stated in the circular that large format printers which satisfy the conditions of connectability as given in HSN Explanatory Notes are to be classified under tariff heading 84433250 as “Inkjet Printers”. So the conclusion arrived by the authorities below that the goods are not Digital Inkjet Printers or that the goods are not capable of being connected to ADP or net work and therefore is not classifiable under 84433250 is against the clarification given by the Board. After examining the HSN Explanatory Notes and the Boar’s circular, it is held that goods are correctly classifiable under CTH 84433250. The order passed reclassifying 84433910 is erroneous and requires to be set aside - appeal allowed - decided in favor of appellant.
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