2002(03)LCX0092

IN THE CEGAT, WEST ZONAL BENCH, MUMBAI

S/Shri Gowri Shankar, Member (T) and G.N. Srinivasan, Member (J)

TATA ENGINEERING & LOCOMOTIVE COMPANY LTD.

Versus

C.C., MUMBAI

Order Nos. 1022-23/2002-WZB/C-II, dated 4-3-2002 in Appeal Nos. C/678/96-Bom. & C/328/97-Bom.

Advocated By :   Shri T. Viswanathan, Advocate, for the Appellant.

Shri Viraj Gupta, DR, for the Respondent.

[Order per : Gowri Shankar, Member (T)]. - The question for consideration in each of these appeal is the classification of automatic data processing system imported by the appellant. The system under consideration in appeal 678/96 was imported with a vacuum emission spectrometer. The system under consideration in the other appeal was imported with an engine development system. The claim with regard to each of these was that it ought to be classified under the heading in which the spectrometer or, as the case may be, the engine development system, was classifiable, and not under Heading 84.71 as a unit of an automatic data processing system. This claim not having been accepted by the Assistant Commissioner, whose order was confirmed in appeal by the Commissioner (Appeals), the matter is before us.

2. The computer under consideration in appeal 678/96 was a desk top of 386 processor and in 328/96 was a laptop. There is no claim in the catalogue relating to the spectrometer or the engine development system that it is incapable of functioning without the computer in question; nor is such a claim before us that the counsel for the appellant. Note 4 to section XVI of the tariff which provides, in the case of a combination of machines that each classification must be determined by specific function to which the whole intended to contribute would have no application. It is obvious that the computer in each of the two cases before us is being used independently of the other item. It has not been demonstrated or indeed not claimed that the other item is incapable of being used without the computer.

3. Appeals dismissed.

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Equivalent 2002 (144) ELT 0668 (Tri. - Mumbai)