2014 (8) TMI 997

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....ri B.B. Sharma, DR, for the Respondent. ORDER [Order per : D.N. Panda, Member (J)]. - None present for the appellant nor is there any adjournment application. Notice has been returned back unserved with postal remark that non availability of addressee. With the assistance of Revenue, matter has been taken up for hearing considering that appeal is of six years old. 2. Short controvers....

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....cipal function of the machine is processing of audio signal to give a special effect. The equipments performing the similar function are classified under the Heading 8543. When the goods was complete system that cannot be treated as part of system to bring that to different tariff entry. The dispute having been confined to the classification of IR Transmit & Receiver Unit Systems, ld. adjudicating....

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....ading 8543 is concerned, Commissioner (Appeals) has also understood what are the characteristic of those goods, which reads as under :- 8543  Electricals machines and apparatus having individual functions, not specified or included elsewhere in this chapter. 8543 70 99  "Other" 5. When the learned Commissioner (Appeals) came to the conclusion that the goods in questio....