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Showing contexts for: multi function printer in Commissioner Of Customs vs Hewlett Packard India Ltd. on 7 March, 2006Matching Fragments
Jyoti Balasundaram, Vice President
1. The above appeals involve common issues and are hence heard together and disposed of by this common order.
2. The facts giving rise to appeal No. C/391/02 are that on 24.9.2001 M/s. Hewlett Packard India Ltd. (hereinafter referred to as "HP India") imported a consignment of multi-function machine namely, printer-cum-scanner-cum-fax machine - Model HP Officejet V40 Service and also "printer software" recorded on a compact disk, and sought classification of the printer under Customs Tariff Heading 8471.60 attracting basic customs duty @ 15% ad valorem and software under Chapter Heading 85.24 and claimed exemption from duty in terms of serial No. 285 of the table to notification 17/2001-Cus. The invoice under which both the items were imported did not indicate the value of the items separately and a composite price of US$ 150.27 was indicated therein. Hence the importers indicated the following value in the bill of entry filed for assessment of the imported goods: