2000 (4) TMI 459 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Mumbai upheld the classification of data switches under Heading 84.71 of the Central Excise Tariff. The Commissioner (Appeals) found that the switches met the criteria specified in Note 5(b) to Chapter 84 and should be classified as automatic data processing machines. The Tribunal dismissed the appeals as the switches, even if not essential for the functioning of a data processing machine, were classifiable under Heading 84.71.