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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.

2.2. Shri A.K.Madan, the learned Departmental Representative made the following submissions:

(1) The goods imported are meant for multifunctional printer i.e. a printer with scanning, photocopy and fax capabilities and as per technical literature of such multifunction printer, such printer can function as stande alone fax or stand alone photocopier without a PC. Therefore, such multifunctional printer is a machine of heading 84.79 and the goods imported being its part would be classifiable under 84.79.
(2) As per Tribunals judgment in the case of Xerox Modicorp. Ltd. vs CC, Mumbai reported in 2003(151)ELT.186, photocopier-cum-printer  Xerox Regal 5799, which is a multifunction machine performing the functions of printer, scanner and digital copier, is correctly classifiable under 8479.89. Therefore, the goods imported being part of such multifunction machine, are correctly classifiable under sub-heading 84798999.

3. We have given careful consideration for the submissions from both the sides. The goods imported are ink cartridges with print head assembly  part No.10N0217A; 10No227A, 17G0050A, 12A1970A, 12A1980A and 13400HCA for inkjet and multifunction printers. The classification of these ink cartridges depends upon the classification of the machines for which the same are meant  if, these cartridges are meant for the printers of heading 84.71, the same would be classifiable under heading 84.73 and if the machines for which these cartridges are meant are classifiable under heading 84.79, the same would be classifiable under 84.79.

3.1 For the reasons given below, we hold that the goods, in question, are correctly classifiable under sub-heading 84733050, (1) The Appellants contention from the very beginning has been that while cartridge No.10No217A, 10No227A & 12A1970A can be used with conventional as well as Multifunctional printers, the ink cartridge No.17G0050A, 12A1980A and 13400HCA can be used only with conventional printers. Thus all the imported cartridges can be used with conventional printers of heading 84.71 and therefore, the same would be correctly classifiable under heading 84.73(SH 84733050). Just because some type of ink cartridges are also usable with Multifunctional printers, the same will not cease to be the parts of the conventional printers.