9911796707
TMI Blog1997 (7) TMI 228X X X X Extracts X X X X X X X X Extracts X X X X ..... The appellants herein imported two sets of Memory Array Boards 64 MB for ELXSI 6420 Computer System consisting of 32 MB Memory boards and Fasteners MAB for E Plane and sought clearance under Heading 8471.93 of CTA read with Notification 58/88, dated 1-3-1988. The claim was rejected by the Assistant Collector on the ground that the imported Memory Arrays known as Memory modules are not known ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... data processing machines may be in the form of systems consisting of a variable number of separately housed units. A unit is to be regarded as being a part of the complete system if it meets all the following conditions : (a) It is connectable to the Central processing unit either directly or through one or more other units. (b) It is specifically designed as part of such a system (it must, in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Assistant Collector has taken a view that since the impugned Memory Array Boards increase the capacity of the existing system, they directly contribute to increase its range of operations and hence are appropriately classifiable as accessories under Heading 84.73. In this context it is relevant to refer to notes given in Harmonised Commodity Description and Coding System for Heading 84.73. As per ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y Controller and hence satisfy one condition of the notes given under Heading 84.73 in HSN. The appellants contention that the impugned goods are not mounted on CPU and hence not classifiable under Heading 84.73 is not correct because as per the Explanatory Notes given under Heading 84.73 accessory need not be mounted on CPU. If an item is designed for mounting on a machine and if it enhances rang ..... X X X X Extracts X X X X X X X X Extracts X X X X
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