1998 (9) TMI 413

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..... er (J)]. When the matter was called, nobody appeared on behalf of the respondents. However, there was a request from them to decide the case on merits. Accordingly, we proceed to pass this order after hearing Shri S. Nunthuk, learned JDR. 2. Shri S. Nunthuk, while reiterating the grounds of appeal submitted that these Interface Cable Assemblies are classifiable under 8544.00 as against the .....

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..... tivity undertaken by the company is the affixation of connectors to the procured cables as interface cables between various parts of the computer system. It was also submitted by them that the cables are not inter-changeable and thus are specific to the machines to be connected and hence, they are appropriately classified under Chapter 8471.00 alongwith computer in accordance with Note 4 of Sectio .....

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