https://www.taxtmi.com/caselaws?id=765710 Add-on cards were treated as parts and accessories suitable for use with automatic data processing machines, so classification under Chapter Heading 8473 was upheld in preference to Heading 8471 and the duty demand was confirmed. Interest was not payable because Section 11AB of the Central Excise Act, 1944 had become applicable only from 28.09.1996, and penalty under Rule 173Q was set aside since the dispute was one of classification and interpretation. The assessee therefore obtained relief only on the penalty component. en-us Thu, 06 Feb 2025 00:00:00 +0530 Sat, 08 Feb 2025 09:12:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=765710 Add-on cards were treated as parts and accessories suitable for use with automatic data processing machines, so classification under Chapter Heading 8473 was upheld in preference to Heading 8471 and the duty demand was confirmed. Interest was not payable because Section 11AB of the Central Excise Act, 1944 had become applicable only from 28.09.1996, and penalty under Rule 173Q was set aside since the dispute was one of classification and interpretation. The assessee therefore obtained relief only on the penalty component. Case-Laws Central Excise Thu, 06 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=765710