Document Fragment View

Matching Fragments

1. The issue involved in this appeal, filed by M/s. Xerox Modicorp. Ltd., is whether the machines imported by them, performing the function of a printer, scanner and copier, based on Digital Technology, is classifiable under sub-heading 8471.60 of the First Schedule to the Customs Tariff Act as claimed by them or under subheading 8479.89 as confirmed by the Commissioner (Appeals) under the impugned order.

2.1 Shri R. Parthasarthy, learned Advocate, submitted that the appellants are engaged in the trading of High Technology Reproduction and Duplicating Machines, Facsimile machines, Printers and Multifunctional machines capable of discharging number of functions; that they imported the following machines -