Customs Duty Leviable on ‘Twin vision scanner’ Consideres as a Part of Data Processing Unit Classifiable Under Category of ‘Scanner Products’: CESTAT [Read Order]

The Ahmedabad bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that customs duty was leviable on twin vision scanners which were considered as a part of the data processing unit classifiable under the category of scanner products. The Bench held that the import of the goods by the assessee can be classified in the category of scanner products. 

Smaltochimia India Pvt Ltd, the respondent-assessee importing the Eye One Basic Pro EOBAS(spectrophotometer) equipment, twin vision scanner, Ink Tester, and Analyzer master-sizer used in Ceramic Industry. 

The revenue appealed against the order passed by the Commissioner (Appeals) for modifying the classification made by the original Adjudicating Authority and re-classified the goods which were favored by the assessee. 

Vijay G. Iyengar, the counsel for the department contended that the twin vision scanner which was not a part of the data processing unit was rightly classified in the category of machinery and mechanical appliances. 

Further submitted that the classification made by the assessee which was under the category of scanner products and which was not part of the data processing unit was not as per the law and liable to be deleted and allow the classification of goods made by the department. 

N V Suchak, the counsel for the assessee contended that the goods provide input to another machine loaded with software “Twin vision and color profiler” to hold elaboration of spectral or graphic files and even if it was assumed that the item was a scanner providing input to another machine loaded with software which was thereafter used as input for printing on files or other objects, these goods do not classify as data processing machines. 

The Bench observed that the twin vision scanner was considered a part of the data processing unit and which was rightly classified by the assessee under the category of the scanner products. 

The two-member bench comprising Somesh Arora (Judicial) and Raju (Technical) held that the twin vision scanner can be classified in the category of scanner products while dismissing the appeal filed by the revenue. 

To Read the full text of the Order CLICK HERE

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