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
conditions of Note 3 to this Chapter."
9. The relevant part of Chapter Heading 8471 of the
Customs Tariff is extracted below: -
8471 Automatic ... Heading
84.71 as well as Chapter Note 5 (A) to Chapter 84, they
are more appropriately classifiable under CTH 8471 as
automatic data processing machines
classifiable under chapter heading 8543
7099.
2. The appellate authority in the impugned order after
analysing the Chapter Headings of 8543 and 8471 states that ... computers falling under Chapter Heading 8473
3020. However, the Commissioner (A) in the impugned order
classifies the item under Chapter 8471 41 90 as Automatic
cotton textile"
4
C/12797/2014
C/CO/16061/2014
"8471 Automatic data processing machines and units
thereof; magnetic or optical readers, machines ... revenue states that
such goods do not merit classification under heading 8471 Chapter note 5(E)
reads as follows:
"5[E] Machines incorporating
manufacture of
computer/Automatic Data Processing Machines falling under chapter Heading
No. 8471 of the Central Excise Tariff Act, 1985 and are registered with
manufacture of
computer/Automatic Data Processing Machines falling under chapter Heading
No. 8471 of the Central Excise Tariff Act, 1985 and are registered with
manufacture of
computer/Automatic Data Processing Machines falling under chapter Heading
No. 8471 of the Central Excise Tariff Act, 1985 and are registered with
manufacture of
computer/Automatic Data Processing Machines falling under chapter Heading
No. 8471 of the Central Excise Tariff Act, 1985 and are registered with
manufacture of
computer/Automatic Data Processing Machines falling under chapter Heading
No. 8471 of the Central Excise Tariff Act, 1985 and are registered with
