2001 (3) TMI 355

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..... the revenue against an order of Commissioner (Appeals), classifying Gist Cards and Transputer Card under heading 84.71 of the CET Act. 2. Revenue has taken the ground in appeal (a) Gist Card and Transputer Card are having no independent function and are not capable of functioning separately as envisaged in Chapter Note 5 (b) of Chapter 84 of CET Act, 1985 and therefore they do not specify .....

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..... enue, and considering the matter we find :- (a) No material has been placed by the revenue on record to substantiate their ground that the said cards are not having independent function or they are not capable of functioning saparately. (b) The respondents have submitted that these cards manufactured by them are units of automatic data processing machines specifically designed as parts .....

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..... pute that the Gist Card and the Transputer Card are capable of processing certain specific data. Even if they do not form complete data processing machines, there is no dispute that they can function as constituent units of automatic data processing system . Therefore he concluded that the items are appropriately classifiable under 84.71. Nothing has been produced in this appeal by Revenue s to up .....

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