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
domestic manufacturers. It provides for a
level playing field. Entry 8471 of Chapter 84 of the Schedule appended to
the said Act inter alia provides ... data processing machines and
units thereof. The relevant entries are as under:
8471 30
-
Portable digital automatic data
processing machines, weighing not
more than
incorporating television reception apparatus when presented
separately cannot be classified under Chapter heading 8471
and have to be classified in the headings appropriate to their ... headings, relative Chapter Notes and HSN Explanatory notes,
I find that the subject goods meet essential conditions to merit
classification under Chapter sub heading
manufacture of Computers and parts of Computer falling under Chapter heading 8471 of the First Schedule to the Central Excise Tariff Act, 1985 .
3. Wipro
business of manufacturing computers and automatic data processing machines, falling under Chapter Heading 8471 of schedule to the Central Excise Tariff
Registration Certificate. They are manufacturing and clearing computers falling under Chapter Sub Heading No.8471.00 of the first Schedule to the Central Excise Tariff
8471 60 24 Graphic printer u 16%
8471 60 25 Plotter u 16%
8471 60 26 Laser jet printer u 16%
8471 ... cited in the heading
of Chapter 84 or 85.
Relevant Chapter Note
5.(A) For the purposes of heading 8471, the
expression "automatic data
forthwith ensure that such proceedings be
Patna High Court CWJC No.8471 of 2020 dt.15-10-2020
8/24
concluded not later than ... direction:-
The expression "reasonable delay" used in
Section 58 of Chapter VI of the Act, in our considered
view, necessarily
subordinate
legislation can whittle down the jurisdiction
Patna High Court CWJC No.8471 of 2015 dt.03-09-2024
9/10
conferred by the Constitution ... Chapter IIIA, it has
been stipulated as follows :-
"(6) Petitions under Article-227 of the
Patna High Court CWJC No.8471
Central
Excise Tariff Act reads as follows:
Tariff Item Description of goods
8471 Automatic data processing
machines and units thereof;
magnetic or optical readers,
machines ... processing such
data
15. In Chapter 85 an ADPM is described as
under:
"Note 5 of Chapter 85 defines the expression "automatic
data
