2016 (10) TMI 945

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....sented by ld. G.M., Shri Nandan Singh and Revenue has been represented by ld. AR Shri S.K. Sheoran. 4. Shri Singh for the appellant pleads that the subject item deserves classification under Chapter Heading 84714190 and inter alia submits as follows :- (i) The subject item is an independent complete device which automatically inspect, count, process, stores and displaying the data with the help of in-built software with monitor and camera; (ii) It has in built data processing unit which does all sort of arithmetic and logical calculation and stores the data; (iii) It is freely programmable in accordance with requirement and does all sort of arithmetic computation; (iv) This device neither incorporating nor working in conjunct....

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....H 90318000. 6. We have carefully considered the facts of the case along with the submissions of both sides. 7. The appellant is arguing for classification of the item under Chapter Heading 847190.  The Revenue is arguing for classification of the subject item under Chapter 90318000.   It will be right to reproduce below the description given under these chapter headings: 90318000   9031 Measuring  or  checking  instruments, appliances and machines, not specified or included elsewhere in this chapter; profile projectors. 9031 10 00 Machines for balancing mechanical parts 9031 20 00 Test benches....... Other optical instruments and appliances: 9031 41 00 For inspecting ....

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.... data on to data and machines for processing such data, not elsewhere specified.  7.3 Chapter sub heading 847141 covers the goods which are other automatic data processing machines  - Comprising in the same housing at least a central processing unit and an input and output unit, whether or not combined; when such goods are in the category of micro computer, the right classification will be  8471 41 10 or if it is in the category of large or main frame computer then right classification will be  Chapter 8471 41 20;  for other items, not covered in 84714110 or in 84714120 right classification will be, 84714190, where the appellant wants to classify the subject items.  7.4 Chapter Heading 9031 inter alia cov....