9911796707
TMI Blog2000 (10) TMI 337X X X X Extracts X X X X X X X X Extracts X X X X ..... ts. [Order per : Gowri Shankar, Member (T)]. The appellant in 1987 and 1988 at the relevant time manufactured component units of automatic data processing system, peripherals, as also goods such as cards for using central processing units of such system and accessories such as switch mode power supply. The appellant in its classification list filed on 1-4-1987 indicated classification of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Computer systems and peripherals Rs. 4,25,700/- Switch mode power supply Rs. 8,41,044/- 3. The department took the view that the switch mode power supply was rightly classifiable under heading 84.73. If that is the case the value of clearances under heading 84.73 would be Rs. 19,35,923/-. The value of clearances of the keyboards and monitors in exc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... be disputed that the monitors and keyboards are in fact rightly classifiable under heading 84.71. A reading of the headings of the tariff indicates it to be so. The fact that the goods were so classified for the period 188 also reinforces this contention. We find it difficult to accept the appellant's contention that the department compelled it to classify the goods under 84.73 instead of 84.71. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ector attempts to deny the notification by saying that even if the appellant's contention is accepted the benefit of the notification still will not be available because the value of goods classifiable under one chapter exceeds to be Rs. 15 lakhs. At the relevant time however, the notification did not allocate the clearances of duty of goods in terms of classification under one chapter but accordi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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