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Classification of imported parts under Heading 85.14 as parts of industrial furnaces or under Heading 84.73 as parts of automatic data processing machines. Analysis: 1. The case involved the classification of imported parts used in a sintering furnace. The assessee purchased parts for a Sintering Furnace, including a digital control programmer (DCP) with various printed circuit boards. The dispute arose when the parts were assessed under Heading 8473.30 but the assessee claimed they should be classified under Heading 85.14 as parts of industrial furnaces. 2. The Assistant Collector rejected the refund claim, stating that the parts were for an automatic data processing machine, correctly classified under Heading 84.73. The Collector (Appeals) rejected the assessee's contention due to lack of evidence and classified the parts under Heading 85.34 as printed circuits. 3. The Advocate argued that the parts were suitable for use with the Digital Control Programmer DCP 7700 for controlling temperature in the sintering furnace, thus should be classified under Heading 85.14. The JDR contended that the parts were correctly assessed under Heading 84.73 as parts of an automotive data processing machine. 4. The Tribunal analyzed the parts list catalogue and determined that the DCP was not specifically for sintering furnaces but a general-purpose data processing machine. Therefore, the imported parts were classified under Heading 84.73, in accordance with Section Note 2(b) of Section XVI. The Tribunal disagreed with the Lower Appellate Authority's classification under Heading 85.34, as it only applied to plain PCBs. 5. Consequently, the Tribunal set aside the impugned order, restored the Order-in-Original, and allowed the Revenue's appeal while rejecting the assessee's appeal. The classification of the imported parts under Heading 84.73 as parts of automatic data processing machines was upheld based on the nature and function of the machine, despite its use in a sintering furnace.
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