CUSTOMS ACT, 1962

Circular No.11/2008-Cus., dt. 1.7.2008

Classification of imported goods - Printer imported by assessee whether classifiable as inkjet printer - Applicable rate of duty -

Assessee imported in course of its business a printer from Israel. Printer was classified under heading as CTH 8443 32 50 and claimed duty as per the heading as 0% BCD, 10% CVD, 2% and 1% secondary and Higher Education cess along with 4% SAD. Revenue alleged goods were correctly classifiable under CTH 84433910 and Bill of Entry was reassessed accordingly. Held: Main allegation of revenue was that goods cannot be described as Inkjet printer and cannot be classified under 84433250 because it cannot be connected to an automatic data processing machine or net work. Catalogue of goods furnished by assessee stated that item could be connected to net work by LAN and that cable was to be supplied by customer. The term "connectable to an ADP Machine or to a net work" for the purpose of sub headings 8443.31 and 8443.32 was explained in the Explanatory notes. The Board's Circular No.11/2008-Cus., dt. 1.7.2008 also clarified the same. It is stated in the circular that large format printers which satisfy the conditions of connectability as given in HSN Explanatory Notes are to be classified under tariff heading 84433250 as "Inkjet Printers". So the conclusion arrived by the authorities below that the goods are not Digital Inkjet Printers or that the goods are not capable of being connected to ADP or net work and therefore is not classifiable under 84433250, was against the clarification given by the Board.

REFERRED :

FAVOUR : In favour of assessee

A.Y. :

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