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
Modern Threads (India) Ltd. vs Deputy Commissioner Of Income Tax on 30 October, 1998
Equivalent
Heading "OTHERS". The Heading 84.71 refers to "Automatic data processing machines and units thereof; magnetic or optical readers, machines for transcribing data ... automatic data processing machine and units thereof and its classification sought by Revenue under sub-heading 8471.91 as 'digital processing units, whether
Bangalore, confirming Order-in-Original dated 23-8-1994 passed by the Assistant Collector, Bangalore, confirming the classification of the product 'Unix Terminal Server ... ground that tl product is not an independent machine/automatic data processing machii since it cannot function independently to transmit the information to varioi devices
processed, otherwise no manufacturing can be commenced. For the eligibility of these items also, the matter will have to be sent back to the Assistant ... Accomon L.C. & Fire Crete super, the observation of the Assistant Commissioner is that whereas the explanation permits refractories under this Chapter 69, goods
fall under 9027.20. Further, the part imported is neither an automatic data processing machine falling under Heading 84.71 nor a part falling under Heading ... auxiliary duty. C.V. duty is leviable under Item 9027.00. However, the Assistant Collector rejected the refund claim. The Collector (Appeals) has also rejected
Grasim Industries Ltd vs Deputy Commissioner Of Income Tax on 29 June, 1998
ORDER
1
Assistant Commissioner Of Income Tax vs Pratibha Syntex Ltd. on 16 June, 1998
ORDER
R
Deputy Commissioner Of Income-Tax vs Prajapita Brahma Kumaris Ishwariya ... on 23 September, 1998
Equivalent
Reliance Industries Ltd. vs Commissioner Of Customs on 19 March, 1998
Equivalent citations: 1998(62
