COMMISSIONER OF CUSTOMS Vs. MX SOFTWARE SERVICES LTD.

JUDGEMENT

(1.) This is an appeal, preferred by the revenue against the impugned order -in -appeal, vide which the commissioner (Appeals) has reversed the order -in -original regarding classification of the goods, in question (Printer -cum FAX) by classifying the same under heading 8471.60.

(2.) Learned S.D.R. has contended that the machine, in question, is classifiable under heading 8571.21 as adjudicated by the adjudicating authority and that the Commissioner (Appeals) has wrongly rejected that classification. He has relied upon Rule 3 of the Interpretative Rules read with Note 3 to Section XVI.

(3.) On the other hand, the learned Counsel has reiterated the correctness of the impugned order.