2012 (7) TMI 232

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....; 1. When the case was called none appeared on behalf of the respondent.   2. The appeal is being taken up in view of the remand order dated 11.2.2012 passed by the Hon ble Supreme Court in Civil Appeal No. 3560 of 2007.   3. The issue involved in this appeal is regarding classification of motherboard and add on card.   4. The Commissioner (Appeals) in the impugned order held th....

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....ng such data, not elsewhere specified or included. Heading 8473 covers Parts and accessories (other than covers, carrying cases and the like) suitable for use solely or principally with machines of heading Nos. 8469 to 84.72 of the Tariff.   6. The add-on card and motherboard cannot be considered as automatic data processing machines. The same are parts and accessories suitable for use with ....