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2010 (10) TMI 147

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..... ing the machine itself - goods cannot either be classified as an ADP machine or as a part thereof, in view of Chapter Notes 5(E) and 5(B) - classification of the impugned goods ordered under residual sub-heading 8479.89, therefore, does not require any interference - appeal dismissed - C/348/2004 - 1097/2010 - Dated:- 20-10-2010 - Ms. Jyoti Balasundaram, Dr. Chittaranjan Satapathy, JJ. REPR .....

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..... arranged across and above a hard metal cylinder-the drum. By selectively energizing the print head elements, a magnetic image is formed on the surface of the drum. As the drum turns, the surface is exposed to an advanced polyester-based mono-component dry toner, which is attracted to the magnetized areas, thus developing the image. The drum continues to turn and the image is transferred to the sub .....

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..... Automatic Data Processing Machine and works in conjunction with it. Further this machine has also in itself an in-built computer system for controlling and operating the above machine. The physical dimension of the goods are as follows : Width = 54.8 inches, Length = 85.8 inches, Height = 63 inches. The machine weighs 1,000 kgs The value of the goods is Rs. 63,68,767.10 3. The classi .....

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..... i Alwan, Ld. Advocate appearing for the appellants argues that the impugned machine has an in-built computer system and hence, he contends that it should be classified as an ADP machine under Heading 84.71. Such contention by the Ld. Advocate does not appear to be acceptable. The machine under import does not work as an ADP machine carrying out the function of data processing but merely incorporat .....

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