TMI Blog2018 (4) TMI 1345X X X X Extracts X X X X X X X X Extracts X X X X ..... 5-4-2018 - Justice Dr. Satish Chandra, President And Shri C J Mathew, Member (Technical) Shri T Vishwanathan, Advocate for the appellant Shri SR Nair, Enquiry Officer (AR) for the respondent Per: C J Mathew M/s Hewlett Packard India Sales (P) Ltd are in appeal against order-in-appeal no. 28/Mumbai III/2009 dated 13th February 2009 of Commissioner of Customs (Appeals), Mumbai II which dismissed their appeal against the determination of classification under 9010 5000 of the First Schedule to the 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... also in 90105000 by considering its feature as a printer dedicated to photography (in fact the imported printer is used, according to the Importer themselves, for printing 4 X 6 photographs or cards of this size only) and with the help of HSN EN (supra). So it is possible to call the subject printer as an article of Chapter 90. It is in this context subject printer as an article of Chapter 90. It is in this context that the Section XVI Note 1(m) throws its weight in favour of the latter (the heading 9010 5000) 2. Disregarding 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 th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ata. The products of this heading may create the characters or images by means such as laser, ink-jet, dot matrix or thermal print processes. The two most common types of printers are: (1) Electrostatic printers, which employ a process that involves electrostatic charges, toner and light. A light source (e.g., .a laser, a light-emitting diode) is used to cancel the charge at specific points on a positively, charged photoconductive surface (usually a drum) leaving a positively charged replica of the Image. The negatively charged toner is electrostatically attracted to the photoconductive surface, reproducing the original image. The toner is electrostatically transferred to the print medium, which has a stronger positive charge ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lly accepted nomenclature found in the HSN and, therefore, be resolved with reference to the nomenclature indicated by the HSN unless there be an express different intention indicated by the Central Excise Tariff Act, 1985 itself. The definition of a term in the ISI Glossary, which has a different purpose, cannot, in case of a conflict, override the clear indication of the meaning of an identical expression in the same context in the HSN. In the HSN, block board is included within the meaning of the expression similar laminated wood in the same context of classification 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, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g machine designed to perform a specific function in the printing or graphics industry (production of pre-press colour proofs, for e.g.) are to be regarded as machine having a specific function are classifiable under Heading 84.43. In our view, on going through the explanatory note we come to an understanding that ink-jet printers, which are normally used in conjunction with computer in office or home, would rightly be classifiable under Heading 84.71. However looking into the specifications of the machines imported by the appellants, we find that they are used in Industry in the 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. He ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... king in tandem with a Computer in the case of Xerox Modicorp Ltd. [2001 (130) E.L.T. 165] as seen from para 5, was not accepted by the Tribunal to classify the entity as a photocopier. No contrary decision is shown. (b) It is on record that earlier similar apparatus/ appliances of model FP-500 were considered to be classified under 84.71. The plea now made that model FP-5000 not only exposes but also develops photo sensitive paper which model FP-500 could not, that cannot be a ground to change and depart from the classification under 8471 arrived at in case of model FP-500 which decision is followed by Commissioner (Appeal). (c) The classification opinion for the very same/model to be classified under 8471 by United States of Am ..... X X X X Extracts X X X X X X X X Extracts X X X X
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