2008 (4) TMI 603

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....r per : Jyoti Balasundaram, Vice-President]. - The issue in dispute in the present appeal is the classification of chromatography data station whether as part of gas chromatographs under CET sub-heading 9027.00 or CET sub-heading 8471.00 as an automatic data processing machine. (Duty has been demanded and penalty imposed as a result of classification in the latter sub-heading). The period in dis....

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....atograph cannot effectively function, the data station is an independent assembly of equipment which together function an automatic data processing machine. The functions of the data stations are not disputed by the appellants. The fact that the data station is a necessary part or component of the gas chromatograph is not by itself a ground to hold that it is classifiable under CET sub-heading 902....