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
Customs authorities at Kolkata Air Cargo classifying the imported goods under Chapter Heading 8471 and adopting the declared value. The above assessment is not challenged ... parts of machines falling under 8471 shall be classified along with the machine itself.
* Note 5(c) to Chapter 84 of the customs tariff specifies
competing claim between CTH 8471 and 8528. The respondents claim is for CTH 8471. The main heading is :
8471 Automatic data processing machines ... Note 5 of Chapter 84 has to be examined and applied to decide the claim. Note 5 (D) states that Heading 8471 does not cover
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
Hand Held Computers and GSM /GPRS modems falling under Chapter Heading No.8471 and 85247 of Central Excise Tariff Act, 1985 .
3. On an intelligence
Access Control Cards and Card Holders falling under Chapter heading 8523 5910 and 8471 9000 and they are availing CENVAT credit under CENVAT Credit Rules
terms of Chapter Note 5D(ii), it is made clear that such mobile phones shall not be classified under Heading 8471 when they are presented ... accordingly hold that the goods in question are properly classifiable under Chapter Heading 8518 22 00. We may also add that the invoices raised
with it. But the Department wants to classify the said goods under Chapter heading 85286900 where rate of duty is 10% and no benefit ... case records, we find that as per Chapter Note 5 (C) and (D) to Chapter 84 the monitors and projectors, not incorporating television reception apparatus
under 8543. He referred to the HSN of Chapter 8517, wherein under clause (g) there is other communication apparatus which includes the impugned goods ... goods is a router which is specifically provided under clause (g) of Chapter 8517. He submits that in their own case the clearance of same
under Chapter 72 of the Schedule to the CETA and computerized attendance recording system i.e., finger print reader falling under Tariff Heading 8471
