M/S. Aveco Technologies Pvt. Ltd., ... vs 1. Union Of India, Rep. By Its Secretary, ... on 24 August, 2017
that, let us first take note of the description of the Chapter Heading and
sub-heading of the Tariff Item in question. It reads ... solely or principally used
in
an Automatic Data Processing
system of heading 8471
85286900 -- Other.
14. In the first round of litigation between the petitioner