TMI Blog2023 (11) TMI 175X X X X Extracts X X X X X X X X Extracts X X X X ..... nstant case, the appellant have confirmed that the machines are capable of receiving data through USB Port. In these circumstances, they qualify to fall under the double dash entry 844332 and therefore, the classification under double dash entry 844339 has to be ruled out. In similar circumstances, in the case of M/S. MONOTECH SYSTEMS LIMITED VERSUS THE COMMISSIONER OF CUSTOMS (AIR) [ 2020 (3) TMI 323 - CESTAT CHENNAI] the co-ordinate Bench has observed after examining the HSN Explanatory Notes and the Board s circular, we hold that goods are correctly classifiable under CTH 8443 32 50. The impugned order cannot be sustained - Appeal allowed. - HON'BLE MEMBER (TECHNICAL), MR. RAJU And HON'BLE MEMBER (JUDICIAL), MR. SOE ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o HSN Explanatory Notes, the only test which required for the purpose of classification under CTH 84433250 is that the printer should be capable of being connected to any automatic data processing machine. He pointed out that even the Chartered Engineer Certificate categorically accepts that the imported machines can receive date from outside source. He pointed out that as per product literature, it is clear that the imported printers have USB Port whereby they can receive the data from automatic data processing machines. 4. He further argued that the Tribunal in the case of Monotech Systems Ltd. reported in 2020 (3) TMI 323 came to some conclusion that the only test required for the classification is that the printer should be capabilit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 6. The main contention of the department that the goods cannot be described as Inkjet printer and cannot be classified under 8443 32 50 is that it cannot be connected to an automatic data processing machine or net work. The catalogue of the goods furnished by the appellant along with the appeal in page 34 states that the item can be connected to net work by LAN TCP/ IP Cat. 5E and that cable is to be supplied by the customer. The term connectable to an ADP Machine or to a net work for the purpose of sub-headings 8443.31 and 8443.32 has been explained in the Explanatory notes which is as under : The criterion capable of connecting to an automatic data processing machine or to a network denotes that the apparatus comprises all the c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 3 32 90. The Department issued show cause notice for reclassification under 8443 32 90. On appeal, the Commissioner (Appeals) after considering the revised HSN Notes of 2012, wherein the criterion for capable of being connected to an automatic ADP machine or to a net work, has held that the goods are correctly classifiable under CTH 8443 32 90. 9. From the discussions made above, after examining the HSN Explanatory Notes and the Board s circular, we hold that goods are correctly classifiable under CTH 8443 32 50. The order passed reclassifying 8443 39 10 is erroneous and requires to be set aside which we hereby do. The impugned order is set aside. Appeal is allowed with consequential relief, if any, as per law. 7. In the above bac ..... X X X X Extracts X X X X X X X X Extracts X X X X
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