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TMI Blog2000 (9) TMI 323X X X X Extracts X X X X X X X X Extracts X X X X ..... mber (T)]. The issue involved in this appeal preferred by the Revenue is whether the Data Acquisition and Control Systems manufactured by M/s. Data Patterns (I) Ltd. are classifiable under Heading 90.32 of the Schedule to the Central Excise Tariff as confirmed by the Collector (Appeals) in the impugned order or under Heading 84.71 of the Tariff as claimed by the Revenue. 2. Shri S. Kannan, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ned Advocate for the respondents on the other hand, submitted that what are being manufactured and cleared by them is complete machines which perform the functions of measuring, controlling and regulating the pressure, flow, temperature, etc. and he referred to certain purchase orders which were placed by their customers with the respondents and pointed out that their goods consist of CPU and vari ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dicating authority that these machines are incapable of doing data processing. We also find that the Collector (Appeals) has given his categorical findings that the Process Control Equipment which is programmed with Process characterization data, is aided by the computers to analyse and interpret the data and the system is something custom made to suit the requirement of the particular industry. I ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rocessing Machines to perform specific functions. The learned Counsel for the respondents also referred to the Explanatory Note to HSN below heading 84.71 which provides that appliances such as measuring or checking instruments adapted by the addition of devices to enable them to be connected directly to a data processing machines, are in particular, not to be regarded as specifically designed as ..... X X X X Extracts X X X X X X X X Extracts X X X X
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