2008 (4) TMI 603 - AT - Central Excise

Summary

Issues:
Classification of chromatography data station as part of gas chromatographs under CET sub-heading 9027.00 or as an automatic data processing machine under CET sub-heading 8471.00.

Analysis:
The issue in dispute in the present appeal revolves around the classification of the chromatography data station. The data station comprises various components such as interface cards, monitor, printer, keyboard, and interface cable. The interface cable connects with detectors of gas chromatographs, processes signals, and displays results on the monitor. The data station is deemed essential for the effective functioning of the gas chromatograph, but it is an independent assembly of equipment that functions as an automatic data processing machine. The Tribunal notes that parts and accessories falling under Chapter 90, 84, 85, or 91 are to be classified in their respective headings, as per Note 2(a) to Chapter 90. Therefore, the data station is classified under CET sub-heading 8471.00 as an automatic data processing machine, not under 9027.00 as contended by the appellants. The Tribunal distinguishes the present case from the precedent set in Bajaj Auto Ltd. v. CC, emphasizing the oversight of Note 2(a) to Chapter 90 in that judgment.

The Tribunal also references the decision in Bimetal Bearings Ltd. v. CC, Madras, where the classification of a CPU board was considered under Note 2(a), 2(b), and 2(c) to Chapter 90. In that case, the CPU board, which processed data from a photo multiplier in a spectrophotometer, was classified under CTH 8473.30 for customs duty and CET sub-heading 8473.00 for countervailing duty, not under 9027.90 as claimed by the appellants. This decision was not acknowledged in the Bajaj Auto case, further supporting the classification of the data station as an automatic data processing machine under CET sub-heading 8471.00.

In conclusion, the Tribunal upholds the impugned order and rejects the appeal, affirming the classification of the chromatography data station as an automatic data processing machine under CET sub-heading 8471.00.