TaxTMI 
TaxTMI 
1997 (7) TMI 299
X X X X Extracts X X X X
X X X X Extracts X X X X
....s been explained by the learned Advocate based on the write-up which is produced today are in the nature of "add-on cards and Mother Boards". 3. The learned advocate has pleaded that the learned lower authority has not appreciated the import of Chapter Note 5(b) of Chapter 84. For convenience of reference, Chapter Note 5 is reproduced below :- 5.(a) For the purposes of Heading No. 84.71, the expression `automatic data processing machines' means :- (i) Digital machines, capable of (1) storing the processing programme of programmes and at least the data immediately necessary for the execution of the programme; (2) being freely programmed in accordance with the requirements of the user; (3) performing arithmetical compu....
X X X X Extracts X X X X
X X X X Extracts X X X X
....hereunder which it is clearly provided that a system is formed by use of certain elements, the system will fall under Tariff Heading 84.71. 5. She has pleaded that the cards in question provided functional role and without these, the individual units and machines will not give the desired output for the system to perform. She has pleaded that these goods could be treated as individual units of the system and therefore the same should be classified under 84.71. 6. The learned JDR for the department has pleaded that scope of Tariff Heading 84.71 covers such of those machines and the combination of those machines which have capable of receiving certain inputs, processing the same and giving the desired output. 7. He has....
X X X X Extracts X X X X
X X X X Extracts X X X X
....se have to be linked-up with certain other components to be able to perform the function as are set-out thereunder. 13. In this back-ground, therefore, we are of the view that these cannot be considered as automatic data processing machines themselves. The question posed before us is whether in terms of Chapter 5(b) the same can be brought within the ambit of Tariff Heading 84.71. 14. We observe that Chapter Note 5(a) & 5(b) have to be read together. Chapter Note 5(b) is only an extension of 5a and the scope of the automatic data processing machines has been enlarged by the provision of Chapter Note 5(b). 15. By this note, the individual units of the machines to give a desired input or to perform a satisfied function....