2007 (5) TMI 41

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..... rein learned Commissioner (Appeals) classified the goods in question under Heading 84.79 of the First Schedule to the Customs Tariff Act, which attracts duty at the rate of 15%. The item imported by the appellants is called "ITRAN 8000", - a 'cheque processing machine'. The importer had originally described it as 'accounting machine' and classified the same under 8470 40 10 of the First Schedule t .....

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..... ng out bank cheques through a computer-backed process involving an application software. It is submitted that, on account of these features, the machine can only be classified under Heading 84.71. In any case, the classification under Heading. 84.79 cannot be sustained, according to learned consultant. It is also pointed out that the decision of the lower appellate authority is highly detrimental .....

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..... e show of vacillations of both the sides in the matter of classifying the goods. At present, the importer's claim is to get the goods classified as 'automatic data processing machine' under Heading 84.71. Classification being ultimately a departmental function, it has to be undertaken meticulously. It appears from the impugned order that the manufacturer's literature was not properly appreciated b .....

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