1998 (11) TMI 201

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.... Respondents. [Order per : V.K. Agrawal, Member (T)]. - The issue involved in this appeal preferred by the Revenue is whether the sound Blaster Cards, Video Blaster Cards and T.V. Coder to generate sound and video signals are classifiable under sub-heading 8473.30 as held by the Commissioner (Appeals) or under sub-headings 8519.99 and 8521.90 as classified by the adjudicating authority in the O....

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....quired to be connected to co-devices, i.e., the computer to send digital signals. He further contended that these are not parts but complete units within themselves and are classifiable according to their function. 3. Shri H.N. Mathur, Manager (Excise) of the respondents countered the arguments by submitting that the imported equipments cannot function without being incorporated in the compu....

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....achines of Heading 84.71, i.e., automatic data processing machines and units thereof. Heading 85.19 covers turntables (record-decks), record players, cassette players and sound reproducing apparatus, not incorporating a sound-recording device and Heading 85.21 covers video recording or reproducing apparatus, whether or not incorporating video tuner. We observe that the Commissioner (Appeals) in th....