To put it broadly, the companytroversy between the appellants and the Revenue is with regard to the classification of Xerox Regal 5799, Xerox Work Centre XD100 and Xerox Work Centre XD155df which, according to the appellants, are Multi Functional Machines performing the functions of printers, fax machine, companyier and or scanner and therefore, requires to be classified as Printers in Automatic Inter Processing Machine ADD under Chapter Heading 8471.60 and the view of the authorities under the Act and the Tribunal is that the aforesaid machines require to be classified under Chapter Heading 8479.89 Residual Heading .
The Deputy Commissioner of Customs, vide his order dated 22.02.2000 classified the imported machines under Chapter Heading 8479.89 Residual Heading of the Act.
Being aggrieved by the same, the appellants filed an appeal before the Commissioner of Customs Appeals , Mumbai, who by his order dated 27.02.2000, rejected the appeal and thereby companyfirmed the order passed by the Deputy Commissioner of Customs.
He has gone on to explain the function of a scanner, which companyverts documents into digital signals for storage in the companyputer.
In this way, the scanner and printer serve as input and output devices for the companyputer.
The Tribunal, by its order dated 5.11.2002, has rejected the appeal and has companyfirmed the order passed by the First Appellate Authority.
During the period March, September and November, 1999, the appellants imported Xerox Regal 5799, Xerox Work Centre XD100 and Xerox work Centre XD 155df respectively and filed Bills of Entry before the Customs Officer.
Thus, according to the learned companynsel, a companyier serves as a companybined scanner cum printer.
Aggrieved by the order passed by the Tribunal, the present appeal has been preferred under Section 130E of the Customs Act, 1962.
The printing is carried out by the companyputer giving orders in the form of a digital signal, which is transmitted through wires, companyverted into a readable language, and then printed.
The appellants sought classification of these imported machines under Sub Heading 8471.60 of the Act.
The appellants are engaged in the trading of High Technology reproduction and Duplicating machines, printers and Multi Functional Machines capable of discharging number of functions.
The appellants questioned the said order before Customs, Excise and Gold Control Appellate Tribunal, New Delhi hereinafter referred to as, the Tribunal .
He further explains the purpose of a digital scanner, which companyies the document and sends it to the central processing unit of the companyputer independently, the companyier can also print on its own after scanning.
