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8) Contending to the contrary, Sri V. Shekhar, the learned senior counsel appearing for the Revenue, after referring to the order of the Tribunal, submitted that unless the Tribunal's order is found to be perverse or arbitrary, this Court may not interfere with the conclusion reached by it. He also submitted that the imported machines are performing specific functions other than data processing, and are working in conjunction with an ADPM, and thus,  as per chapter note 5(E) to Chapter 84 of the Act, they are to be either classified under heading appropriate to their respective functions, or under Residuary heading. He submits that since the copy unit in the device cannot be consider as a photocopier so as to fall under Chapter 90, it, therefore, must essentially come under Chapter Heading 84.79.89. He further argued that the machines in question are not printer simpliciter attached to a computer, but are capable of performing multifunction input and output facility, and, therefore, it is difficult to say that the machine is performing only one function, i.e. printing. His argument is that no single function of the machines, printing or otherwise, can be said to be predominant and the device/system in the machine has variable number of separate units capable of performing separate function. He also submitted that on a reading of chapter notes 5(B)(b), 5(B)(c) with 5(E), only a printer, keyboard, x-y co-ordinate input devices and disk storage unit, which satisfy conditions of Notes 5(B)(b) and 5(B)(c), are classifiable under heading 84.71.60. The rest including the Multi- Functional Machines in this case, as per Note 5(E), has to be classified under the residuary heading of 84.79.89.