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ii. Gestner (India) Ltd Vs Commissioner of Customs Mumbai [2006 (17) ELT 498 (T-Mum). The items in dispute in the said decision are Printer/ Scanner - Multi-Function digital printers, which are clearly distinguishable from the products in present case. Even when the chapter note 5(C) clearly excluded the said printer/ scanners etc from the purview of the Chapter Heading 8471, the logic behind the order contrary to express provision in law cannot be appreciated. However the facts in present case are clearly distinguishable and hence the said decision would not be applicable.