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8479.10 to xxx 8479.60 Other machines and mechanical appliances 8479.89 - Other"

6. The impugned machines admittedly are multi-function machines based on digital technology and performing the function of a printer, scanner and digital copier. The appellants want to classify these multi-function machines under sub-heading 8471.60 on the ground that the printing is predominant function of these machines and they provide connectivity to an automatic data processing machine. The Revenue has, on the other hand, contended that these are not printers simpliciter which are attached to an ADP machine. According to the catalogue, Xerox Regal 5799 Copier/Printer is simple to calibrate and use and delivers high-quality colour output and it functions as a copier and a printer; it is a dependable addition to any document production environment, especially those that want to use the Regal 5799 to generate a Revenue stream from premium quality, short run, colour printing. The catalogue also mentions that "no matter what environment you're in, you get the highest quality and the most productivity possible." It is also mentioned that the Xerox platform is an open system with plug and play connectivity in virtually any computing environment. It is thus apparent that the said machine is not solely or principally used in an automatic data processing machine. Note 5 (B) to Chapter 84 applies only if all the conditions specified therein are satisfied. One of the condition is that the unit "is of a kind solely or principally used in an automatic data processing system." It is also apparent from the specification that Regal 5799 provides connectivity to extend the capabilities. Similarly the Catalogue of both Work Centre XD 100 and Work Centre XD 155 df no where mentions that these are units of a kind solely or principally used in an automatic data processing system. Merely because Work Centre XD. 100 does 8 PPM Windows printing and Printer Cable included the machine cannot be claimed to be solely or principally used in an automatic data processing machine. The decisions relied upon by the appellants are not applicable as in the case of Xerox Modicorp Ltd. the contending tariff sub-headings were 8471.60 and 9009.21. Further in the case of MX Software Services Ltd., the Machine involved was a different Document Centre DCS 230ST and the Tribunal has reached the conclusion that the principal function was digital printing and in terms of Note 5(D), the product was held to be classifiable under sub-heading 8471.60. Moreover the findings of the Tribunal in the said decision was that the said product was solely or principally used in an automatic data processing system whereas in the present matters the impugned machines are not of a kind solely or principally used in an automatic data processing system. Accordingly, we uphold the classification confirmed in the impugned order and reject the appeal.