{"id":101441,"date":"1999-11-17T00:00:00","date_gmt":"1999-11-16T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/essae-teyaoka-ltd-vs-commissioner-of-customs-on-17-november-1999"},"modified":"2016-04-05T17:01:02","modified_gmt":"2016-04-05T11:31:02","slug":"essae-teyaoka-ltd-vs-commissioner-of-customs-on-17-november-1999","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/essae-teyaoka-ltd-vs-commissioner-of-customs-on-17-november-1999","title":{"rendered":"Essae Teyaoka Ltd. vs Commissioner Of Customs on 17 November, 1999"},"content":{"rendered":"<div class=\"docsource_main\">Customs, Excise and Gold Tribunal &#8211; Bangalore<\/div>\n<div class=\"doc_title\">Essae Teyaoka Ltd. vs Commissioner Of Customs on 17 November, 1999<\/div>\n<div class=\"doc_citations\">Equivalent citations: 2001 (130) ELT 831 Tri Bang<\/div>\n<\/p>\n<pre><\/pre>\n<p>ORDER<\/p>\n<p> V.K. Ashtana, Member (T)<\/p>\n<p>1. This is an appeal against Order-in-Appeal No. 98\/97, dated 9-12-1997 which upholds the classification under sub-heading 8479.89 of the Customs Tariff Act in respect of 14 numbers of portable Data Collection Terminals imported by the appellants in Sept., 1997. Appellants all along have been claiming classification under 8471 as input output device which are to be used in conjunction with data processing equipment namely Personal Computer.\n<\/p>\n<p>2.    Heard learned Advocate for appellants who takes us to Chapter Note 5B of Chapter 84 which reads as under :-\n<\/p>\n<p>&#8220;Automatic data processing machines may be in the form of systems consisting of a variable number of separate units. Subject to paragraph (E) below, a unit is to be regarded as being a part of a complete system if it meets all of the following conditions:\n<\/p>\n<pre>(a)    It is of a kind solely or principally used in an automatic data processing system;\n \n\n(b)    It is connectable to the central processing unit either directly or through one or more other units; and\n \n\n(c)    It is able to accept or deliver data in a form (codes or signals) which can be used by the system.\"\n \n\n<\/pre>\n<p>Ld. Advocate submits that the product satisfies all the three criterions in sub-clause (a), (b) and (c) as is clearly evident from the technical literature on record. She also submits that as per explanatory notes of HSN at page 1304, the Heading 8473 covers only those articles which are designed to be mounted on the machines and it does not extend to independent accessory used in conjunction with such machines. She submits that these terminals, not having any CPU built-in, cannot be used for data processing on their own and have necessarily to be used in conjunction with a personal computer for which the requisite connections have been provided. Therefore, she submits that the product imported would rightly be classifiable under 8471.60 as input or output units pertaining to automatic data processing machines.\n<\/p>\n<p>3.    Heard ld. DR who reiterates.\n<\/p>\n<p>4.    On a careful consideration of these submissions as well as perusal of the technical literature on record, we find that the items imported are merely designed to collect data. They are portable in nature being hand held. Since a scanner could be attached and the terminal also has a small key board, data can be collected either by use of the key board or by scanning bar codes. However, the item does not contain a central processing unit and merely has limited storage memory facility, therefore only small amounts of data so collected can be temporarily stored therein and thereafter of necessity, have to be down loaded to personal computer to which this terminal is to be attached for further processing of the data. In view of this clear function, we have no hesitation in classifying it as an input unit which is to be attached to a data processing system namely the personal computer and therefore in view of the Section note, explanatory notes, and the specific description under sub-heading 8471.60 of such input units, we classify the same under the said sub-heading as claimed by the appellants. The orders impugned are set aside and the appeal allowed with consequential relief as per law accordingly.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Customs, Excise and Gold Tribunal &#8211; Bangalore Essae Teyaoka Ltd. vs Commissioner Of Customs on 17 November, 1999 Equivalent citations: 2001 (130) ELT 831 Tri Bang ORDER V.K. Ashtana, Member (T) 1. This is an appeal against Order-in-Appeal No. 98\/97, dated 9-12-1997 which upholds the classification under sub-heading 8479.89 of the Customs Tariff Act in [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-101441","post","type-post","status-publish","format-standard","hentry","category-judgements"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Essae Teyaoka Ltd. vs Commissioner Of Customs on 17 November, 1999 - Free Judgements of Supreme Court &amp; High Court | Legal India<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.legalindia.com\/judgments\/essae-teyaoka-ltd-vs-commissioner-of-customs-on-17-november-1999\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Essae Teyaoka Ltd. vs Commissioner Of Customs on 17 November, 1999 - Free Judgements of Supreme Court &amp; High Court | Legal India\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.legalindia.com\/judgments\/essae-teyaoka-ltd-vs-commissioner-of-customs-on-17-november-1999\" \/>\n<meta property=\"og:site_name\" content=\"Free Judgements of Supreme Court &amp; High Court | Legal India\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/LegalindiaCom\/\" \/>\n<meta property=\"article:published_time\" content=\"1999-11-16T18:30:00+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2016-04-05T11:31:02+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/i0.wp.com\/www.legalindia.com\/judgments\/wp-content\/uploads\/sites\/5\/2025\/09\/legal-india-icon.jpg?fit=512%2C512&ssl=1\" \/>\n\t<meta property=\"og:image:width\" content=\"512\" \/>\n\t<meta property=\"og:image:height\" content=\"512\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Legal India Admin\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:creator\" content=\"@legaliadmin\" \/>\n<meta name=\"twitter:site\" content=\"@Legal_india\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Legal India Admin\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"3 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/essae-teyaoka-ltd-vs-commissioner-of-customs-on-17-november-1999#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/essae-teyaoka-ltd-vs-commissioner-of-customs-on-17-november-1999\"},\"author\":{\"name\":\"Legal India Admin\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#\\\/schema\\\/person\\\/0bfdffe9059fb8bb24a86d094609c5ea\"},\"headline\":\"Essae Teyaoka Ltd. vs Commissioner Of Customs on 17 November, 1999\",\"datePublished\":\"1999-11-16T18:30:00+00:00\",\"dateModified\":\"2016-04-05T11:31:02+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/essae-teyaoka-ltd-vs-commissioner-of-customs-on-17-november-1999\"},\"wordCount\":503,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#organization\"},\"articleSection\":[\"Judgements\"],\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/essae-teyaoka-ltd-vs-commissioner-of-customs-on-17-november-1999#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/essae-teyaoka-ltd-vs-commissioner-of-customs-on-17-november-1999\",\"url\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/essae-teyaoka-ltd-vs-commissioner-of-customs-on-17-november-1999\",\"name\":\"Essae Teyaoka Ltd. vs Commissioner Of Customs on 17 November, 1999 - Free Judgements of Supreme Court &amp; High Court | Legal India\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#website\"},\"datePublished\":\"1999-11-16T18:30:00+00:00\",\"dateModified\":\"2016-04-05T11:31:02+00:00\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/essae-teyaoka-ltd-vs-commissioner-of-customs-on-17-november-1999#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/essae-teyaoka-ltd-vs-commissioner-of-customs-on-17-november-1999\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/essae-teyaoka-ltd-vs-commissioner-of-customs-on-17-november-1999#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Essae Teyaoka Ltd. vs Commissioner Of Customs on 17 November, 1999\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#website\",\"url\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/\",\"name\":\"Free Judgements of Supreme Court & High Court | Legal India\",\"description\":\"Search and read the latest judgements, orders, and rulings from the Supreme Court of India and all High Courts. A comprehensive database for lawyers, advocates, and law students.\",\"publisher\":{\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#organization\"},\"alternateName\":\"Free judgements of Supreme Court & High Court of India | Legal India\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#organization\",\"name\":\"Judgements of Supreme Court & High Court | Legal India\",\"alternateName\":\"Legal India\",\"url\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/wp-content\\\/uploads\\\/sites\\\/5\\\/2025\\\/09\\\/legal-india-icon.jpg\",\"contentUrl\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/wp-content\\\/uploads\\\/sites\\\/5\\\/2025\\\/09\\\/legal-india-icon.jpg\",\"width\":512,\"height\":512,\"caption\":\"Judgements of Supreme Court & High Court | Legal India\"},\"image\":{\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#\\\/schema\\\/logo\\\/image\\\/\"},\"sameAs\":[\"https:\\\/\\\/www.facebook.com\\\/LegalindiaCom\\\/\",\"https:\\\/\\\/x.com\\\/Legal_india\"]},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#\\\/schema\\\/person\\\/0bfdffe9059fb8bb24a86d094609c5ea\",\"name\":\"Legal India Admin\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/4faa9d728ed1af3b73d52225c7f12901ac726fe6f7ea0a3348a1d51f3a930987?s=96&d=mm&r=g\",\"url\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/4faa9d728ed1af3b73d52225c7f12901ac726fe6f7ea0a3348a1d51f3a930987?s=96&d=mm&r=g\",\"contentUrl\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/4faa9d728ed1af3b73d52225c7f12901ac726fe6f7ea0a3348a1d51f3a930987?s=96&d=mm&r=g\",\"caption\":\"Legal India Admin\"},\"sameAs\":[\"https:\\\/\\\/www.legalindia.com\",\"https:\\\/\\\/x.com\\\/legaliadmin\"],\"url\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/author\\\/legal-india-admin\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Essae Teyaoka Ltd. vs Commissioner Of Customs on 17 November, 1999 - Free Judgements of Supreme Court &amp; High Court | Legal India","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.legalindia.com\/judgments\/essae-teyaoka-ltd-vs-commissioner-of-customs-on-17-november-1999","og_locale":"en_US","og_type":"article","og_title":"Essae Teyaoka Ltd. vs Commissioner Of Customs on 17 November, 1999 - Free Judgements of Supreme Court &amp; High Court | Legal India","og_url":"https:\/\/www.legalindia.com\/judgments\/essae-teyaoka-ltd-vs-commissioner-of-customs-on-17-november-1999","og_site_name":"Free Judgements of Supreme Court &amp; High Court | Legal India","article_publisher":"https:\/\/www.facebook.com\/LegalindiaCom\/","article_published_time":"1999-11-16T18:30:00+00:00","article_modified_time":"2016-04-05T11:31:02+00:00","og_image":[{"width":512,"height":512,"url":"https:\/\/i0.wp.com\/www.legalindia.com\/judgments\/wp-content\/uploads\/sites\/5\/2025\/09\/legal-india-icon.jpg?fit=512%2C512&ssl=1","type":"image\/jpeg"}],"author":"Legal India Admin","twitter_card":"summary_large_image","twitter_creator":"@legaliadmin","twitter_site":"@Legal_india","twitter_misc":{"Written by":"Legal India Admin","Est. reading time":"3 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/www.legalindia.com\/judgments\/essae-teyaoka-ltd-vs-commissioner-of-customs-on-17-november-1999#article","isPartOf":{"@id":"https:\/\/www.legalindia.com\/judgments\/essae-teyaoka-ltd-vs-commissioner-of-customs-on-17-november-1999"},"author":{"name":"Legal India Admin","@id":"https:\/\/www.legalindia.com\/judgments\/#\/schema\/person\/0bfdffe9059fb8bb24a86d094609c5ea"},"headline":"Essae Teyaoka Ltd. vs Commissioner Of Customs on 17 November, 1999","datePublished":"1999-11-16T18:30:00+00:00","dateModified":"2016-04-05T11:31:02+00:00","mainEntityOfPage":{"@id":"https:\/\/www.legalindia.com\/judgments\/essae-teyaoka-ltd-vs-commissioner-of-customs-on-17-november-1999"},"wordCount":503,"commentCount":0,"publisher":{"@id":"https:\/\/www.legalindia.com\/judgments\/#organization"},"articleSection":["Judgements"],"inLanguage":"en-US","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/www.legalindia.com\/judgments\/essae-teyaoka-ltd-vs-commissioner-of-customs-on-17-november-1999#respond"]}]},{"@type":"WebPage","@id":"https:\/\/www.legalindia.com\/judgments\/essae-teyaoka-ltd-vs-commissioner-of-customs-on-17-november-1999","url":"https:\/\/www.legalindia.com\/judgments\/essae-teyaoka-ltd-vs-commissioner-of-customs-on-17-november-1999","name":"Essae Teyaoka Ltd. vs Commissioner Of Customs on 17 November, 1999 - Free Judgements of Supreme Court &amp; High Court | Legal India","isPartOf":{"@id":"https:\/\/www.legalindia.com\/judgments\/#website"},"datePublished":"1999-11-16T18:30:00+00:00","dateModified":"2016-04-05T11:31:02+00:00","breadcrumb":{"@id":"https:\/\/www.legalindia.com\/judgments\/essae-teyaoka-ltd-vs-commissioner-of-customs-on-17-november-1999#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.legalindia.com\/judgments\/essae-teyaoka-ltd-vs-commissioner-of-customs-on-17-november-1999"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/www.legalindia.com\/judgments\/essae-teyaoka-ltd-vs-commissioner-of-customs-on-17-november-1999#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/www.legalindia.com\/judgments\/"},{"@type":"ListItem","position":2,"name":"Essae Teyaoka Ltd. vs Commissioner Of Customs on 17 November, 1999"}]},{"@type":"WebSite","@id":"https:\/\/www.legalindia.com\/judgments\/#website","url":"https:\/\/www.legalindia.com\/judgments\/","name":"Free Judgements of Supreme Court & High Court | Legal India","description":"Search and read the latest judgements, orders, and rulings from the Supreme Court of India and all High Courts. A comprehensive database for lawyers, advocates, and law students.","publisher":{"@id":"https:\/\/www.legalindia.com\/judgments\/#organization"},"alternateName":"Free judgements of Supreme Court & High Court of India | Legal India","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.legalindia.com\/judgments\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Organization","@id":"https:\/\/www.legalindia.com\/judgments\/#organization","name":"Judgements of Supreme Court & High Court | Legal India","alternateName":"Legal India","url":"https:\/\/www.legalindia.com\/judgments\/","logo":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/www.legalindia.com\/judgments\/#\/schema\/logo\/image\/","url":"https:\/\/www.legalindia.com\/judgments\/wp-content\/uploads\/sites\/5\/2025\/09\/legal-india-icon.jpg","contentUrl":"https:\/\/www.legalindia.com\/judgments\/wp-content\/uploads\/sites\/5\/2025\/09\/legal-india-icon.jpg","width":512,"height":512,"caption":"Judgements of Supreme Court & High Court | Legal India"},"image":{"@id":"https:\/\/www.legalindia.com\/judgments\/#\/schema\/logo\/image\/"},"sameAs":["https:\/\/www.facebook.com\/LegalindiaCom\/","https:\/\/x.com\/Legal_india"]},{"@type":"Person","@id":"https:\/\/www.legalindia.com\/judgments\/#\/schema\/person\/0bfdffe9059fb8bb24a86d094609c5ea","name":"Legal India Admin","image":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/secure.gravatar.com\/avatar\/4faa9d728ed1af3b73d52225c7f12901ac726fe6f7ea0a3348a1d51f3a930987?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/4faa9d728ed1af3b73d52225c7f12901ac726fe6f7ea0a3348a1d51f3a930987?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/4faa9d728ed1af3b73d52225c7f12901ac726fe6f7ea0a3348a1d51f3a930987?s=96&d=mm&r=g","caption":"Legal India Admin"},"sameAs":["https:\/\/www.legalindia.com","https:\/\/x.com\/legaliadmin"],"url":"https:\/\/www.legalindia.com\/judgments\/author\/legal-india-admin"}]}},"modified_by":null,"jetpack_featured_media_url":"","jetpack_sharing_enabled":true,"jetpack_likes_enabled":true,"jetpack-related-posts":[],"_links":{"self":[{"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/posts\/101441","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/comments?post=101441"}],"version-history":[{"count":0,"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/posts\/101441\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/media?parent=101441"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/categories?post=101441"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/tags?post=101441"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}