2012 (10) TMI 917

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....e item to be "Pocket Surfer Device". The equipment was found to be one used for internet browsing. The revenue was of the view that the equipment has no capability for processing of data and hence would not qualify for classification under 84713090. The assessing officer changed the classification of the goods to Tariff Item 84798999. There was delay in issuing a speaking order why classification was so changed. After continuous follow up such order was issued which order was appealed against. The Appellant did not get any relief from Commissioner (Appeals). Aggrieved by the order of the Commissioner (Appeals) appellants have filed this appeal. 2. Revenue relied on Chapter Note 5 of Chapter 84 which reads as under : 5(A) For the purp....

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....m. (C)    Separately presented units of an automatic data processing machine are to be classified in heading 8471. (D)    Printers, keyboards, X-Y coordinate input devices and disk storage units which satisfy the conditions of paragraphs (B)(b) and (B)(c) above, are in all cases to be classified as units of heading 8471. (E)     Machines performing a specific function other than data processing and incorporating or working in conjunction with an automatic data processing machine are to be classified in the headings appropriate to their respective functions or, failing that, in residual headings." 3. According to the appellants the device has following capability : "The item importe....

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....ment under customs Tariff sub-heading No. 8671.3090. The Assistant Commissioner (Customs) however, without giving a show cause notice to the appellants, place the device under Customs Tariff sub-heading 8479.8999. 4. The Counsel for the Appellants argues that the product is capable of programming for web resolution settings like resolution, animation pop up etc. It can be set for use based on username and password and thus it is capable of programming. It can also do the functions of a calculator that is classified without dispute under Heading 84.71. Further it is the argument of the appellants that the Heading 8479 is for heavy industrial machines. Further the function of this machine is to connect to the internet and retrieve data ....