2001 (3) TMI 355

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.... [Order per : S.S. Sekhon, Member (T) ]. -  This appeal is filed by the revenue against an order of Commissioner (Appeals), classifying Gist Cards and Transputer Card under heading 84.71 of the CET Act. 2. Revenue has taken the ground in appeal (a)     Gist Card and Transputer Card are having no independent function and are not capable of functioning separ....

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....y times. After considering the arguments placed on record as filed by the advocate of the Respondents, and the submissions made by the Learned SDR for the revenue, and considering the matter we find :- (a)     No material has been placed by the revenue on record to substantiate their ground that the said cards are not having independent function or they are not capable of fu....

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....e they are connected to the Central Processing Unit of Automatic Data Processing Machine and are capable of accepting and delivering data. (d)     We find that Commissioner (Appeals) has come to a conclusion "there is no dispute that the Gist Card and the Transputer Card are capable of processing certain specific data. Even if they do not form complete data processing machin....