TaxTMI 
TaxTMI 
2000 (9) TMI 323
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....araman, Advocate, for the Respondent. [Order per : V.K. Agrawal, Member (T)]. - The issue involved in this appeal preferred by the Revenue is whether the Data Acquisition and Control Systems manufactured by M/s. Data Patterns (I) Ltd. are classifiable under Heading 90.32 of the Schedule to the Central Excise Tariff as confirmed by the Collector (Appeals) in the impugned order or under ....
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....herefore, it is classifiable under heading 84.71. 3. Shri J. Sankararaman, learned Advocate for the respondents on the other hand, submitted that what are being manufactured and cleared by them is complete machines which perform the functions of measuring, controlling and regulating the pressure, flow, temperature, etc. and he referred to certain purchase orders which were placed by their ....
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....ght on record any evidence either documentary or technical to rebut this findings of the adjudicating authority that these machines are incapable of doing data processing. We also find that the Collector (Appeals) has given his categorical findings that the Process Control Equipment which is programmed with Process characterization data, is aided by the computers to analyse and interpret the data ....
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.... clause that heading 84.71 will not be applicable to the machines incorporated with Automatic Data Processing Machines to perform specific functions. The learned Counsel for the respondents also referred to the Explanatory Note to HSN below heading 84.71 which provides that appliances such as measuring or checking instruments adapted by the addition of devices to enable them to be connected direct....