TMI Blog2022 (6) TMI 320X X X X Extracts X X X X X X X X Extracts X X X X ..... rised Representative that the product literature shows the incorporation of computer within it to fulfil the same condition does not really pass muster with us because the capacity to be connected to automatic data processing machine or network is not the same as fitment of internal controls system for the operation of the machinery. The two description differ on capability of external connection implying that it is a printer with possibility of varied input. It is in the light of this that the Central Board of Excise and Customs was compelled to issue clarification referred to in the decision of the Tribunal in M/S. MONOTECH SYSTEMS LIMITED VERSUS THE COMMISSIONER OF CUSTOMS (AIR) [ 2020 (3) TMI 323 - CESTAT CHENNAI] . In view of the cl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r was issued by assessing authority to fasten duty liability on them. 3. Learned Counsel submits that, in a previous import of theirs at Chennai that had undergone similar revision, the Tribunal, in Monotech Systems Ltd. v. Commissioner of Custom (AIR), Chennai [2020 (373) ELT 718 (Tri-Chennai)], had upheld the correctness of classification declared by them. He further cites clarification of Central Board of Excise and Customs in circular no. 11/2008-Cus dated 1st July 2008, and relied upon in the decision of the Tribunal, in support of his contention against the classification adopted by customs authorities. 4. Learned Authorised Representative, while fairly admitting that the goods impugned in this dispute are the same as that invol ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ow the connection of a cable is not sufficient to meet the terms of these sub-headings. Conversely, that the component to which a cable would be connected is present but inaccessible or otherwise unable to effect a connection (e.g., switches must first be set) is not sufficient to exclude goods from these sub-headings. 7. The Board s Circular No. 11/2008-Cus., dated 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 (as above) are to be classified under Tariff Heading 8443 32 50 as Inkjet Printers . So the conclusion arrived by the authorities below that the goods are not Digital Inkjet Printers or that the goo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... atic data processing machine or a network which the tariff item preferred by customs authorities does not require. The argument of Learned Authorised Representative that the product literature shows the incorporation of computer within it to fulfil the same condition does not really pass muster with us because the capacity to be connected to automatic data processing machine or network is not the same as fitment of internal controls system for the operation of the machinery. The two description differ on capability of external connection implying that it is a printer with possibility of varied input. It is in the light of this that the Central Board of Excise and Customs was compelled to issue clarification referred to in the decision of th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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