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"B (b)It is connectable to the Central Processing Unit either directly or through one or more other units. B (c) It is able to accept or deliver data in a form (codes or signals) which can be used by the System."

6. The Assistant Commissioner has given his finding in the adjudication order that the "Principal function is digital printing even 86% of the total machine is devoted to the said function." It has also not been disputed by the lower authorities that the impugned product is connected to an automatic data processing machine or network. The Assistant Commissioner has classified the product in question in residuary heading as it was not an exclusive unit of the automatic data processing machine as it can work independently. The reliance was placed on Note 5(B) to Chapter 84. We observe firstly that Note 5(D) is not subject to Note 5(E) and the Note applicable in the present matter is Note 5(D) and not 5(B). Secondly, even note 5(B)(a) provides that a unit is of a kind solely or principally used in an automatic data processing system which the impugned goods is. In view of this the impugned goods is classifiable under sub-Heading 8471.60. Accordingly the appeal filed by the Appellants is allowed.