TaxTMI 
TaxTMI 
2004 (10) TMI 478
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.... the Respondent. [Order per : S.S. Sekhon, Member (T)]. - Revenue is in appeal against the order of CCE (Appeals), findings arrived to the effect - "The issue is whether the imported components can be considered a complete calculator by virtue of Rule 2(a) of Interpretative Rules. I would like to refer to circular no. 44/87, dated 30-9-1997 issued by the Department of Revenue. The issue dealt ....
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....re semi finished components only and shall qualify classification under heading 84.73. I, therefore, set aside the impugned order. Goods shall be classified under heading CTH 8473." 2. After hearing both sides and considering the issues, it is found - (a) All the components that would go in and result in an electronic calculator are imported and presented for assessment simultaneously cover....
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....02 (143) E.L.T. 411 (Tri- LB)]. On finding that in the present case application of Larger Bench decision in case of Sony India Ltd. would be applicable especially paragraph 33 thereof, and when in the present case the imports were not spread over in time, but presented simultaneously for assessment on the same date, an electronic calculator and not components on merits under the different headings....