TMI Blog2008 (9) TMI 222X X X X Extracts X X X X X X X X Extracts X X X X ..... (T) Smt. Sudha Koka, SDR, for the Appellant. Shri Rajesh Kumar T.R., Chartered Accountant, for the Respondent. [Order per : T.K. Jayaraman, Member (T)]. - Revenue has filed this appeal against the Order-in-Appeal No. 148/2007 dated 30-11-2007 passed by the Commissioner of Customs (Appeals), Bangalore. 2. Ms. Sudha Koka, the learned SDR, appeared on behalf of the appellant and Mr. Rajesh Kumar, the learned Chartered Accountant, for the Respondent. 3. We heard both sides. 4. The issue involved is the correct classification of "Modular Work station with 15" LCD and 9 expansion slots" imported by the respondent. They claimed classification under CH 84715000. The Department felt that the classification should be under H ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... used for obtaining a graphical display. Therefore, the same cannot be considered as ADP machine. The Chapter Note 5(E) of Chapter 84 reads as "Machines incorporating or working in conjunction with an automatic data processing machine and performing a specific function other than data processing are to be classified in the headings appropriate to their respective headings or, failing that, in residual headings". Hence, the same merits classification under more appropriate heading 84799090. B. Further, as stated in the Technical literature of the product, the impugned item is - 'not only considered to be an integrated computing work station but can be separated and used as a LCD display and control chassis. This provides a flexible and cos ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 4715000 which reads as "Automatic data processing machines and units thereof - Processing units other than those of sub-headings 8471.41 manufacturing of or 8471.49 whether or not containing in the same housing one or two of the following types of unit: storage units, input units, output units." D. The Commissioner (Appeals) formed the conclusion that the item shall be classified under the Heading 8471 for the following reasons :- (i) The Modular Workstation undertakes Data Processing; (ii) The goods when imported are Data processing machines. The same will become a part of the friction welding machines only after importation and assembly into the machine. (iii) The case-law in the case of M/s. Shaf Broadcast Pvt. Ltd. v. CC (Impo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g 8471. However, keyboards, X-Y co-ordinate input devices and disk storage units which satisfy the conditions of (ii) and (iii) above, are in all cases to be classified as units of heading 8471. (D) Heading 8471 does not cover the following when presented separately, even if they meet all of the conditions set forth in paragraph (C): (i) printers, copying machines, facsimile machines, whether or not combined; (ii) apparatus for the transmission or reception of voice, images or other data, including apparatus for communication in a wired or wireless network (such as a local or wide area network); (iii) loudspeakers and microphones; (iv) television cameras, digital cameras and video camera recorders; (v) monitors and projectors, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... - 2000 (126) E 935 (T) wherein it is held that the classification of goods depends upon the condition in which they are imported and is not affected by a change made subsequent to importation. This has also been relied upon by this Bench in the case of Wipro Ltd. v. CC, Chennai - 2005 (189) E.L.T. 89 (Tri.-Bang.). (iii) In a similar set of facts in the case of M/s. Shaf Broadcast Pvt. Ltd. v. CC (cited supra), the items were classified under 8471. (iv) In the case of Wipro Ltd. v. CCE, Bangalore - 2007 (210) E.L.T. 102 (Tri.-Bang.), while the department claimed the classification of certain goods as parts of Electrical machines and apparatus having individual functions not specified elsewhere in this chapter, held that the g ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hine are to be excluded from Heading No. 84.71. For example, the lathe machine which operates with the aid of the computer or "automatic data processing machine" cannot be classified under Heading 84.71 as a unit of automatic data processing machine since the lathe machine is performing a specific function other than data processing machine and it is incorporating or working in conjunction with an automatic data processing machine. By applying Note 5(E) to Chapter 84, the automatic data processing machine itself cannot be excluded from Heading No. 84.71, The Commissioner has precisely done the same thing. The automatic data processing machines are presented separately. When the automatic data processing machines are presented together with ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
