2000 (4) TMI 459

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....M. Patwari, JDR, for the Respondent. [Order per : Gowri Shankar, Member (T)]. -  These appeals are against the order of the Commissioner (Appeals) classifying data switches under Heading 84.71 of the Central Excise Tariff. 2. The appellant is absent and unrepresented. We have read the submissions in the memorandum of appeal and heard the departmental representative. 3. I....

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....ed as part of such system and are in particular able to accept or deliver data in a form (code or signals) which is to be used as the system. He has noted that such units even if presented separately are classifiable under Heading 84.71. He also referred to the Explanatory Notes to the Harmonised System of Nomenclature from which in fact this note has been taken. 4. In the appeals before u....