2003 (6) TMI 276

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..... per : Gowri Shankar, Member (T)] The question for consideration in this appeal is the classification and consequent eligibility to the exemption contained in Notification 506/88 of the goods imported by the appellant. 2. The goods themselves consist of the following : (a) DCA equipment (b) RACAL MILGO equipment (c) RACALVADIC (d) Initial start up spares. The representative of the .....

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..... its and transmitted in digital mode. The unit in fact makes use of modems in order to convert digital form the data in analogue form received over telephone line from the establishment where the transaction involving the use of the card is taken place. It is therefore, he says, a unit of a system. 5. In his order, the Commissioner (Appeals) has denied the classification in Heading 84.71 on his v .....

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..... using a number of different protocols. 6. Note 5B to Chapter 84 provides that a unit is to be regarded as being a part of the complete system if it is connectable to the central processing unit either directly or through one or more units and is specifically designed to be part of such a system. The Explanatory Notes to the Harmonised System of Nomenclature explains that the interconnection bet .....

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