Custom, Excise & Service Tax Tribunal
Commissioner Of Central Excise, Mumbai ... vs Virtual Computers Pvt Ltd on 22 June, 2012
IN THE CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL
WEST ZONAL BENCH AT MUMBAI
COURT NO. I
Appeal No. E/3188/99
(Arising out of Order-in-Appeal No. YG/462/M-II/99 dated 27.05.1999 passed by Commissioner of Central Excise (Appeals), Mumbai II.)
For approval and signature
Honble Mr.S.S. Kang, Vice President
Honble Mr. Sahab Singh, Member (Technical)
1. Whether Press Reporters may be allowed to see : No
the Order for publication as per Rule 27 of the
CESTAT (Procedure) Rules, 1982?
2. Whether it should be released under Rule 27 of the :Yes CESTAT (Procedure) Rules, 1982 for publication
in any authoritative report or not?
3. Whether Their Lordships wish to see the fair copy : Seen
of the Order?
4. Whether Order is to be circulated to the Departmental : Yes
authorities?
Commissioner of Central Excise, Mumbai II
Appellant
(Represented by: Mr. V.K. Singh, Additional Commissioner (A.R))
Vs
Virtual Computers Pvt Ltd
Respondent
(Represented by: None ) CORAM:
Honble Mr.S.S. Kang, Vice President Honble Mr. Sahab Singh, Member (Technical) Date of Hearing : 22.06.2012 Date of Decision: 22.06.2012 ORDER NO..
Per: S.S. Kang
1. When the case was called none appeared on behalf of the respondent.
2. The appeal is being taken up in view of the remand order dated 11.2.2012 passed by the Honble Supreme Court in Civil Appeal No. 3560 of 2007.
3. The issue involved in this appeal is regarding classification of motherboard and add on card.
4. The Commissioner (Appeals) in the impugned order held that the goods in question are classifiable under Heading 8471 of the Central Excise Tariff, whereas the Revenue wants to classify the same under Heading 8473 of the Central Excise Tariff.
5. We have heard the learned Additional Commissioner (A.R) at length. The add-on card provides more features by adding circuit connected to the motherboard using peripherals component inter-connected. Motherboard is the central printed circuit board of the computer and holds many of the crucial components of the system providing connectors for other peripherals. We find that the sub-heading 8471 of the Central Excise Tariff covers Automatic data processing machines and units thereof; magnetic or optical readers, machines for transcribing data on to data media in coded form and machines for processing such data, not elsewhere specified or included. Heading 8473 covers Parts and accessories (other than covers, carrying cases and the like) suitable for use solely or principally with machines of heading Nos. 8469 to 84.72 of the Tariff.
6. The add-on card and motherboard cannot be considered as automatic data processing machines. The same are parts and accessories suitable for use with the machine falling under Heading 84.72 of the Tariff. In view of the above, as the goods in question are parts and accessories of the data processing machine falling under Heading 84.71 of the Tariff, therefore being parts and accessories are classifiable under Heading 8473 of the Tariff.
7. The impugned order is set aside and the appeal filed by the Revenue is allowed.
(Dictated in Court.) (Sahab Singh) Member (Technical) (S.S. Kang) Vice President rk 3