https://www.taxtmi.com/caselaws?id=96030 Goods that do not perform independent automatic data processing functions cannot be classified under Heading 8471 merely because they interface with a computer; the Tribunal treated the time recording terminal as functionally comparable to earlier time recorders and found Heading 91.06 more appropriate. An excise demand also cannot be sustained on a tariff heading different from the one specifically alleged in the show cause notice. On these grounds, classification under Heading 8471 was rejected and the demand and penalty based on that classification were held unsustainable, with consequential relief following. en-us Thu, 07 Jun 2001 00:00:00 +0530 Tue, 14 May 2019 12:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=96030 Goods that do not perform independent automatic data processing functions cannot be classified under Heading 8471 merely because they interface with a computer; the Tribunal treated the time recording terminal as functionally comparable to earlier time recorders and found Heading 91.06 more appropriate. An excise demand also cannot be sustained on a tariff heading different from the one specifically alleged in the show cause notice. On these grounds, classification under Heading 8471 was rejected and the demand and penalty based on that classification were held unsustainable, with consequential relief following. Case-Laws Central Excise Thu, 07 Jun 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=96030