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5. The ld. DR appearing on behalf of the revenue submitted that there is no dispute on the fact that the machine is a copier which is admitted by the appellant. Besides, it is also admitted that it is a multi functional units capable of performing functions of a scanner, copier/printer and fax (optional) in stand alone mode as well in conjunction with ADPM. These machines are so equipped that even if not connected to external ADPM, they may perform their functions. In other words, these machines can work independently irrespective of the fact whether they are connected to external ADPM or not. He also submitted that such machines are generally used in the office for making large number of copies. The main machines are also capable of scanning and printing large print copies with varying speeds. Chapter note 5(B)(c) clearly states that ADPM may be in the form of system consisting of a variable number support units and with subject to para (E), each unit is to be regarded as being a part of a complete system if it meets all of the conditions mentioned in chapter note 5(c), (b). Chapter note 5 (C) states that separately presented units of ADPM ought to be classified under Heading 8471. Chapter note 5(D) refers to printing, keyboards which satisfies the condition of para (B)(b), (B)(c) of chapter note 5(B). He also contended that since the machines are primarily used in commercial use in offices and shops, they fall within the heading 8472.90.