2002 (3) TMI 489

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....Shri J.M. George, JDR, for the Respondent. [Order per : Gowri Shankar, Member (T)]. - The question for consideration in this appeal is the classification under the customs tariff, and consequently entitled to exemption under Notification 58/88 of goods imported by the appellant, described in the certificate attached to the invoice for the goods as :- "I2CE system 10 MHz 8086/8088 support ....

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....f the case. His contention is that the product imported by the appellant is emulator, and hence is to be classifiable under Heading 84.71. He took us through dictionaries of computing and the product literature of the put out by Intel, its manufacturer. Emulation is defined in the Dictionary of Computing published by Oxford University Press in 1983 as "the exact execution on a given computer of a ....

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....elf consists either of automatic data processing system specified in Heading 84.71, or any one of the units. Therefore it would not be correct to say every piece of hardware that may be used in or in relation to computing necessarily be classifiable under Heading 84.71. The certificate of the Department of Electronics on which the appellant relied also is not precise enough to offer assistance to ....