2000 (6) TMI 186

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.... Shri Ashok Kumar, JDR, for the Respondents. [Order per: Jyoti Balasundaram, Member (J)]. - The appellants herein are engaged in the manufacture of automatic data processing machines and computer peripherals and parts thereof. With the introduction of the CETA 1985, w.e.f. 1-3-1986, they had been classifying computer peripherals under Heading 84.71 and seeking exemption under Notification ....

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....nder Notification 64/86 since this Heading was not specified in the Notification. The adjudicating authority upheld classification of peripherals under Heading 84.73 and confirmed a duty demand of Rs. 32,12,986 and withdrew the demand of the remaining amount of Rs. 24,48,940/- pertaining to computers which stood exempted under Notification 64/86 during the relevant period. A penalty of Rs. 5 lakhs....

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....nd parts are automatic data processing unit and, therefore, they had suppressed the fact and misdeclared peripherals and parts for business systems computers as falling under Heading 84.71 which were in fact classifiable under Heading 84.73. We fail to understand how the Department gathered such an impression, in the face of the clear description and details of the various items in dispute. Claimi....