1998 (7) TMI 294

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..... assessees were manufacturing computers and also information display systems. They sought classification for both under Heading 84.71 and claimed benefit of Notification No. 76/86-C.E. A show cause notice was issued seeking denial of the exemption to the display system. The Assistant Collector in his order held that display systems were classifiable under Chapter Heading 85.31 and denied the benefi .....

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..... pter 84. Note 5(b) to Chapter 84 excludes from the coverage of Heading 84.71 those appliances working with or in conjunction with the computer. The note advised classification in the headings appropriate to their respective functions or failing that in residual headings. Since this specific function is enumerated in Heading 85.31, the impugned goods could not be classified under residual Heading s .....

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