Supreme Court of India
Modi Xerox Limited vs Collector Of Customs, Bombay on 15 October, 1997
Equivalent citations: 1997(96)ELT499(SC), (1998)9SCC536, AIRONLINE 1997 SC 486
Bench: S.C. Agrawal, B.N. Kirpal
ORDER
1. The appellant had imported RX copier parts-rear cover called Semi-Auto made Document Handler (SADH). The question that arises is regarding the classification of the said article. The Customs, Excise and Gold (Control) Appellate Tribunal (hereinafter referred to as "the Tribunal") has held that the said article is classifiable under Chapter 90 Sub-Heading 9009.90 and has rejected the claim of the appellant that it should be classified under Heading 84.79.
2. We have heard the learned counsel for the appellant. On a perusal of the relevant headings we are in agreement with the view of the Tribunal that the part that has been imported by the appellant is an accessory of a photocopier falling under Heading 90.09. The appeal is, therefore, dismissed. No order as to costs.