2003 (2) TMI 262

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..... ed this appeal against the order-in-appeal passed by the Commissioner (Appeals). 2. Respondents made a request to decide the appeal on merits. 3. Heard ld. D.R. and perused the appeal papers. 4. Brief facts of the case are that the respondents are engaged in the manufacture of computing integrators and claimed classification under Heading 9033.90 of the Central Excise Tariff. Show cause noti .....

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..... e to perform arithmetical computations and, therefore, are not classifiable under Heading 8471.00 of Central Excise Tariff. Revenue relied upon the product literature produced by the respondents to show that the goods, in question, can perform the above-mentioned functions also. 7. We have perused the product literature. 8. Heading 8471.00 of Central Excise Tariff covers automatic data process .....

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..... programmable functions of the machines contribute to a high degree of flexibility and also permit a wide range of operating parameters, which can be programmed to change during the analysis. 10. The machines, in question, are pre programmed to perform post- run data reduction calculations including area %, normalisation, internal standard and external standard with automatic calibration and rec .....

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