components of computers brings into existence a working computer system under Chapter 8471 as an automatic data processing machine. The activity of assembling the various
Chapter Note VB of Chapter 84 of Central Excise Tariff Act that computer system is very much covered under CETA Heading 8471. He contend that ... reason to interfere with the classification of computer systems under Chapter 8471 of CETA and the demand of differential excise duty
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
section XVI of HSN dealing with chapter 84 explains what is data processing machine covered by CTH 8471. Considering such notes, appellant's goods
under Chapter 72 of the Schedule to the CETA and computerized attendance recording system i.e., finger print reader falling under Tariff Heading 8471
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
computer include the computer system brings into existence new product falling under 8471 and will be liable to payment of excise duty. He also argued ... paid. The description of Automatic Data Processing (ADP) machine under Chapter 84.71 at the relevant time is reproduced below for ready reference:-
Heading
Sub-heading
