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TMI Blog2018 (4) TMI 1345X X X X Extracts X X X X X X X X Extracts X X X X ..... e Customs Tariff Act, 1975 against the declared classification of 8443 3250 on bill of entry no. 460316/18.02.2008 for import of 'HP Photo Center Microlab Printer'. The item under import is an ink jet printer capable of being connected to an automatic data processing machine and is used primarily for printing photographs of certain sizes. To alter the declared classification the original authority relied upon note (1)(m) of section XVI that excludes the articles of chapter 90. The HSN Explanatory Notes for heading 9010 brings printing machines of apparatus and equipment for photography under sub heading 9010. The first appellate authority rejected the claim of the appellant for coverage under the most specific heading on the ground that the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... egarding the various decisions of the Tribunal cited by the appellant and the authority of circular no. 11/2008 dated 1st July 2008 of Central Board of Excise and Customs, the first appellate authority concluded that these do not support the claim of classification as claimed by the appellant. 3. Heard the Learned Counsel for appellant and Learned Authorised Representative. Learned Counsel submits that the imported item is an ink jet printer and is specifically covered under 8443 3250. 4. The section note relied upon by the first appellate authority makes it clear that articles of chapter 90 are not covered by section XVI which is intended for classification of 'Machinery and Mechanical Appliances; Electrical Equipment; Parts thereof; S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ectrostatically attracted to the photoconductive surface, reproducing the original image. The toner is electrostatically transferred to the print medium, which has a stronger positive charge than the photoconductive surface, and the image is then fused to the print medium by applying pressure and heat. (2) Inkjet Printers. These machines place drops of ink onto a print medium to create an image This heading includes printers presented separately for incorporation in or connection to other products of the nomenclature (e.g., receipt printers of cash registers of heading 84.70' 5. Learned Counsel has relied upon the following decisions of the Hon'ble Supreme Court in Collector of Customs v. Business Forms Limited [2002 (142) ELT 18 (SC)] ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n of block board. Since the Central Excise Tariff Act, 1985 is enacted on the basis and pattern of the HSN, the same expression used in the Act must, as far as practicable, be construed to have the meaning which is expressly given to it in the HSN when there is no indication in the Indian Tariff of a different intention." Clearly, therefore, the HSN Explanatory Notes are entitled to far greater consideration than the Tribunal has given there.' In re Lipi Marketing, the Tribunal has held that '6. We have gone through the rival contentions. The learned Counsel apart from citing the case laws, emphasized Note 5(D) of Chapter 84 to buttress his point that ink-jet printers imported by the appellants satisfy Note 5(D) and hence they are ri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e sense that these machines print in rolls and sheets. They are not normal papers. They are actually PVC or plastic media and are used mainly in Signage Industry. Hence, we are of the considered view that the impugned goods are rightly classifiable under Heading 84.43. Chapter Heading 84.43 reads as follows : "Printing machinery used for printing by means of the printing type, blocks, plates, cylinders and other printing components of heading 8442; Ink-jet printing machines, other than those of heading 8471 machines for uses ancillary to printing" Even this heading includes ink-jet printing machine other than those of Heading 84.71. That means ink-jet printers are capable of two classifications, one classification under Heading 84.71 and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n is followed by Commissioner (Appeal). (c) The classification opinion for the very same/model to be classified under 8471 by United States of America Department of Commerce Bureau of Export, which is s relied upon by the Ld. CC (Appeal), cannot be lightly bushed aside as in the present appeal filed by Revenue has no grounds why such an opinion on classification based on HSN, the internationally adopted Classification System should be departed from. (d) Examining the chapter notes 5 to chapter 84 of the Customs Tariff especially the admitted fact by both sides that sans use of a Computer, the entity cannot perform any independent function the classification under 8471 is called for and approved. 2. We find the CC (Appeal)'s order to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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