Indian Kanoon - Search engine for Indian Law

2. Heard both the sides.

2.1 Shri Ravi Raghavan, Advocate, the learned Counsel for the Appellant, pleaded that though the goods imported are meant for multi-functional printer, the multifunctional printers are classifiable under heading 84.71, that printing is the main function of the multifunction machines for which the imported goods are meant, that in terms of chapter note 5 to chapter 84, the printer for which the imported  Ink cartridges with print head assembly, are meant are classifiable under heading 84.71 and therefore, the goods, in question, being parts of such printers, would be classifiable under 84.73 and that as per the Tribunals judgment in the case of Gestetner(India) Ltd. vs Commissioner of Customs, Mumbai reported in 2006(197)ELT.498, multifunction laser printer is correctly classifiable under sub-heading 8471.60 not under sub-heading 8472.90. He also pleaded that the imported ink cartridges with print head assembly are usable with conventional as well as multifunctional printers and as, there is no dispute about the classification of conventional printers under heading 84.71, the ink cartridges for such printers would be correctly classifiable under heading 84.73 and that the Revenue has wrongly proceeded on the basis that the goods, in question, are usable with multifunctional machines only.