2003 (2) TMI 262

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....rder per : S.S. Kang, Member (J)]. - Revenue filed this appeal against the order-in-appeal passed by the Commissioner (Appeals). 2. Respondents made a request to decide the appeal on merits. 3. Heard ld. D.R. and perused the appeal papers. 4. Brief facts of the case are that the respondents are engaged in the manufacture of computing integrators and claimed classification under....

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....goods, in question, are not being freely programmed and are not capable to perform arithmetical computations and, therefore, are not classifiable under Heading 8471.00 of Central Excise Tariff. Revenue relied upon the product literature produced by the respondents to show that the goods, in question, can perform the above-mentioned functions also. 7. We have perused the product literature. ....

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....orming arithmetical computations. The product literature of the goods in question, shows that time programmable functions of the machines contribute to a high degree of flexibility and also permit a wide range of operating parameters, which can be programmed to change during the analysis. 10. The machines, in question, are pre­programmed to perform post- run data reduction calculations i....