unit, whether or not combined:
8471 41 10 Micro Computer
8471 41 20 Large or main frame computer
8471 41 90 Other.
7.1 We have ... have gone through the chapter notes and also respective Explanatory Notes to the Chapter Heading 8471. The Explanatory Notes for Chapter heading 8471 specifically says
Chapter No 5A and 5E of the
Chapter 84 of First Schedule of Central Excise Act,
1985 . He also referred to HSN Chapter Notes ... Even when the chapter note 5(C) clearly excluded
the said printer/ scanners etc from the purview of
the Chapter Heading 8471, the logic behind
whether the item is
classifiable under Chapter 8543 7099 as claimed by the Revenue
or under Chapter 8471 4190 as claimed by the appellant. Both ... functions, not
specified or
included
elsewhere in
Chapter 85.
8543 70 99 ---Other u 7.5% -
Chapter 8471:
Heading No. Description of Unit Rate of duty
Cameras satisfies the
condition laid down under Chapter Note 5(C) and to be excluded
from Chapter 8471, it needs to fall under ... appeal. Moreover, as per Chapter Note 5(C) and 5(D), the
items are rightly classifiable under Chapter Heading 8471 as long
as they satisfy
Note 3 to
Chapter 90, the whole is classified in
another heading of Chapter 84, Chapter 85
or of Chapter 90."
20. The most ... otherwise fall within Chapter 84,
that Chapter (No. 84) stands excluded. There are eight
Chapter Notes to Chapter 84. The key Chapter Notes for
deciding
50709/2021
8471 60 24 ---- Graphic printer u Free -
8471 60 25 ---- Plotter u Free -
8471 60 29 ---- Other u Free -
8471 60 40 --- Keyboard ... Free -
8471 60 50 --- Scanners u Free -
8471 60 60 --- Mouse u Free -
8471 60 90 --- Other u Free -
8471 70 - Storage units :
8471
manufacture and export of computers, their parts and accessories falling under Chapter Heading 8471, 8473 and 8429 of the First Schedule to the Central Excise ... 2006-CE dated 01.03.2006 reduced the duty on goods falling under Chapter Heading 8471 from 16 to 12%. The assessee was permitted to sell certain
chapter note 5(c), (b). Chapter note 5 (C) states that separately presented units of ADPM ought to be classified under Heading 8471. Chapter note ... machine. The Bench also upheld the argument that consideration of Chapter Note 7 to Chapter 84 of the Customs Tariff as well as Note
Pondicherry are engaged in the manufacture of computers falling under Chapter 8471 of the Central Excise Tariff. They availed the CENVAT credit facility till
functions not specified or included elsewhere in chapter 85 and referred to chapter Note 5(E) to chapter 84.
4. We have considered the contentions ... both these headings are reproduced below for convenience.
Chapter heading 8471 reads as under:
Automatic data processing machines and units thereof; magnetic or optical readers
