1999 (11) TMI 502

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....u, DR, for the Respondent. [Order per : V.K. Ashtana, Member (T)]. - This is an appeal against Order-in-Appeal No. 98/97, dated 9-12-1997 which upholds the classification under sub-heading 8479.89 of the Customs Tariff Act in respect of 14 numbers of portable Data Collection Terminals imported by the appellants in Sept., 1997. Appellants all along have been claiming classification under 8471....

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....sed by the system." Ld. Advocate submits that the product satisfies all the three criterions in sub-clause (a), (b) and (c) as is clearly evident from the technical literature on record. She also submits that as per explanatory notes of HSN at page 1304, the Heading 8473 covers only those articles which are designed to be mounted on the machines and it does not extend to independent accessory u....

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.... can be collected either by use of the key board or by scanning bar codes. However, the item does not contain a central processing unit and merely has limited storage memory facility, therefore only small amounts of data so collected can be temporarily stored therein and thereafter of necessity, have to be down loaded to personal computer to which this terminal is to be attached for further proces....