2008 (3) TMI 151

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....nt. Shri K. Sambi Reddi, (JDR) for the Respondent. [Order per Shri T. K.  Jayaraman, Member (T)] - This appeal arises from Order-in-Appeal No.364/2005 dated 29.4.2005 passed by the Commissioner of Customs (Appeals), Chennai. 2. The appeal relates to classification of the impugned goods. The appellant imported electronic panels and claimed classification under 8473.30 CTH. However, ac....

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....is proper. It was urged that these goods were specifically designed for use as an accessory for automatic data processing machines viz., computers falling under 8471 and therefore, rightly classifiable under 8473.30. However, the department's contention is that the impugned goods are covered under CTH 8537 with reads as follows: "Boards, panels, consoles, desks, cabinets and other bases, equipp....

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.... "Parts and accessories (other than covers, carrying cases and the like) suitable for use solely or principally with machines of headings 8469 to 84.72. 8473 30 parts and accessories of the machines of heading 84.71". Again heading 84.71 reads: "Automatic date processing machines and units thereof; Magnetic or optical readers, machines for transcribing date on to data media in coded form a....