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TMI Blog2024 (2) TMI 1140X X X X Extracts X X X X X X X X Extracts X X X X ..... assification, an appeal was filed before the Commissioner (Appeals). The Commissioner (Appeals) vide impugned order dated 26.06.2012 held that the classification made by the Appellant herein is related to electrical machines or Apparatus which will operate to give desired out come when plugged into and electrical sources and considering the decision of the Tribunal in the matter of M/s D Link India Ltd (2009 (237) E.L.T 608 (Mumbai) and considering the classification of same goods through other Customs houses under B/E No. 3439166 dated 07.05.2011 at Chennai and B/E No. 4146369 dated at Hyderabad. Ld Commissioner (Appeals) classified the goods under CTH 8471 60 29. Aggrieved by the said order, Department filed the present appeal. 2. When t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r included elsewhere in the Chapter 85. The Ld Counsel drew our attention to the Chapter Note 5(E) of the Chapter 84 and submits that it is not applicable in Respondent's case as the said chapter note covers those apparatus which can transmit or receive image, voice or other data from one system (ADPM) to another. For example: wired or wireless LAN, Wi-Fi systems, Bluetooth etc. In the present case, the impugned goods are used for the primary feeding of data into an ADPM. 4. Ld Counsel for the Respondent further submits that the declared classification under CTH 8471 is the correct classification due to following reasons: (i) CTH 8543 covers the only electrical machines and apparatus having individual functions, not specified or included ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lti-Functional Machines in question, Xerox Regal 5799 has about 85% of the its total parts and components along with manufacturing cost allocated to printing, as does 74% of the Xerox XD155df model. This clearly shows that the printing function emerges as the principal function and gives the Multi-Functional Machines its essential character. Having such a nature, it also clearly meets the three-fold requirement of chapter note 5(B), as it is to be used principally in ADPM, it is connectable to the Central Processing Unit, and it is able to accept data in a form (codes or signals) which can be used by the system. Further, there would be no application of chapter note 5(E) as correctly pointed out by the learned counsel for the appellants, as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l goods or parts (valves, transformers, capacitors, chokes, resistors etc). The impugned goods do not satisfy any of the above criteria and therefore classification under CTH 8543 as an item with individual function is ruled out.
7. As rightly observed by the Commissioner in the impugned order the equipments are teaching accessories which enable students in a class to respond to queries and these equipments are used along with the ADP machine. Considering the above and the fact that similar items being cleared under CTH 8471 at Hyderabad and Chennai organizations as seen from the Bill of Entry placed before us, there is no merit in the Department Appeal and the same is rejected.
( Order pronounced in Open Court on 22. 02. 2024. ) X X X X Extracts X X X X X X X X Extracts X X X X
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