2001 (3) TMI 355 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT in Bangalore dismissed the revenue's appeal against the classification of Gist Cards and Transputer Cards under heading 84.71 of the CET Act. The Tribunal found that the cards are capable of functioning independently as parts of automatic data processing machines, as they contain powerful microprocessors connected to the Central Processing Unit. The Commissioner (Appeals) had concluded that the items are appropriately classifiable under 84.71, and the Tribunal upheld this decision, dismissing the revenue's appeal.