laser Printer, to be connected to a large network of automatic data processing machines; that DCS 230 has inbuilt printing protocols and network adapter ... that the impugned product is connected to an automatic data processing machine or network. The Assistant Commissioner has classified the product in question in residuary
such as those to effect interconnection of the central processing unit to other digital data processing machine or to groups of input or output units ... classified as data processing machine since they are not solely or principally used in an automatic data processing machine in view of their use with
Assistant Collector that in terms of the explanatory note at page 1346 of the CCCN under Heading 84.53, the essential requirements of a data processing ... essential requirements to a data processing unit were input unit, central processor and output unit and the Assistant Collector was of the view that these
claim was rejected by the Assistant Collector of Customs, concerned, holding that the parts are of an automatic data processing machine which though is meant ... data processing machine for the purpose of controlling certain parameters in an industry. It is a general purpose data processing machine, catalogue nowhere suggests that
that 15 man-days assistance as per Clause 3.3(a)(b), in respect of review of engineering and technical assistance related to construction ... data, besides referring to "technical assistance". The fees chargeable for rights and licences granted by Topsoe for its technical information and processes under
aside the order of the Assistant Commissioner and allowed the modvat credit taken on all the goods except Data processing machines and unit
Assistant Collector did not find favour with the Lower Appellate Authority in the absence of any technical data, more particularly, as the very manufacturing processes ... goods, which was allowed. On examination by the Assistant Collector, the Assistant Collector has recorded his observations to the effect that the garments in question
that 15 man-days assistance as per Clause 3.3(a)(b), in respect of review of engineering and technical assistance related to construction ... data, besides referring to "technical assistance". The fees chargeable for rights and licences granted by TOPSOE for its technical information and processes under
told the Assistant Collector that the DZM-180 printer did not fall into the category of machines for transcribing data onto data media in coded ... data printers. Dealing with data processing systems the Encyclopaedia has these sentences on printers:-
Electromechanical printing devices are the primary means for making information process
appearing in technical assistance agreement dated 22.08.1995 includes a broad spectrum of processes bordering the realm of intellectual property, viz., knowledge, data, experience, skills, know
