2004 (2) TMI 417

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..... Shri L. Narasimha Murthy, JDR, for the Respondent. [Order per : G.A. Brahma Deva, Member (J) (Oral)]. -  Whether the Cartridge Tape Drive is classifiable under Heading 84.71 of the Central Excise Tariff Act as claimed by the appellants, or under 84.73 as per the Department is an issue to be considered herein. 2. Shri Shiva Das appearing for the appellants submitted that the....

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....ng, but now it is claimed as machine for transcribing data. Whether it fulfils second part of the description of the tariff entry 84.71 or not for classifying the item under relevant entry is an issue and that issue has not been examined. It was also submitted by him that there is no res judicata in the taxing statute to claim classification with the correct description for the subsequent period. ....