2008 (4) TMI 603

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....anga, SDR, for the Respondent. [Order 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 th....

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.... gas chromatographs, without which the chromatograph 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 ....

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....hat in the case of Bimetal Bearings Ltd. v. CC, Madras - 1997 (93) E.L.T. 564, the Bench has considered Note 2(a), 2(b) and 2(c) to Chapter 90 to come to the conclusion that CPU board imported by the appellants and which performs the function of processing data received from photo multiplier fitted in spectrophotometer, falls for classification under CTH 8473.30 for the purpose of customs duty and....