2000 (6) TMI 186

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..... Balasundaram, Member (J)]. The appellants herein are engaged in the manufacture of automatic data processing machines and computer peripherals and parts thereof. With the introduction of the CETA 1985, w.e.f. 1-3-1986, they had been classifying computer peripherals under Heading 84.71 and seeking exemption under Notification 64/86, dated 10-2-1986. For the period in dispute viz. 8-3-1986 to .....

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..... e Notification. The adjudicating authority upheld classification of peripherals under Heading 84.73 and confirmed a duty demand of Rs. 32,12,986 and withdrew the demand of the remaining amount of Rs. 24,48,940/- pertaining to computers which stood exempted under Notification 64/86 during the relevant period. A penalty of Rs. 5 lakhs has also been imposed against the appellants. Hence this appeal. .....

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..... d the fact and misdeclared peripherals and parts for business systems computers as falling under Heading 84.71 which were in fact classifiable under Heading 84.73. We fail to understand how the Department gathered such an impression, in the face of the clear description and details of the various items in dispute. Claiming a classification different from what is ultimately approved by the Departme .....

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