2003 (6) TMI 276

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.... Shri R.K. Pardeshi, DR, for the Respondent. [Order per : Gowri Shankar, Member (T)] - The question for consideration in this appeal is the classification and consequent eligibility to the exemption contained in Notification 506/88 of the goods imported by the appellant. 2. The goods themselves consist of the following : (a) DCA equipment (b) RACAL MILGO equipment ....

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....s of Mastercard International at St. Louis, USA. The data is received in a digital mode from the units and transmitted in digital mode. The unit in fact makes use of modems in order to convert digital form the data in analogue form received over telephone line from the establishment where the transaction involving the use of the card is taken place. It is therefore, he says, a unit of a system. ....

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....ork processors for public and private network. It says inter alia "It can communicate with the equipment using a number of different protocols." 6. Note 5B to Chapter 84 provides that a unit is to be regarded as being a part of the complete system if it is connectable to the central processing unit either directly or through one or more units and is specifically designed to be part of such....