https://www.taxtmi.com/caselaws?id=90610 The Appellate Tribunal CEGAT, MADRAS, determined the correct classification of goods labeled as SPA remote under sub-heading 8471.00, rejecting the appellant's plea for classification under Chapter Heading 9026. The tribunal considered the technical specifications of the product, concluding that it aligns with Note 5(b) of Chapter 84 for data processing machines. Despite the appellant's argument regarding a notification issued by the Board, the tribunal found insufficient evidence to support a different classification. Consequently, the tribunal upheld the lower appellate authority's decision, dismissing the appeal due to lack of merit. en-us Fri, 26 Sep 1997 00:00:00 +0530 Mon, 10 Oct 2011 12:45:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90610 The Appellate Tribunal CEGAT, MADRAS, determined the correct classification of goods labeled as SPA remote under sub-heading 8471.00, rejecting the appellant's plea for classification under Chapter Heading 9026. The tribunal considered the technical specifications of the product, concluding that it aligns with Note 5(b) of Chapter 84 for data processing machines. Despite the appellant's argument regarding a notification issued by the Board, the tribunal found insufficient evidence to support a different classification. Consequently, the tribunal upheld the lower appellate authority's decision, dismissing the appeal due to lack of merit. Case-Laws Central Excise Fri, 26 Sep 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90610