2004 (2) TMI 417

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..... r : G.A. Brahma Deva, Member (J) (Oral)]. Whether the Cartridge Tape Drive is classifiable under Heading 84.71 of the Central Excise Tariff Act as claimed by the appellants, or under 84.73 as per the Department is an issue to be considered herein. 2. Shri Shiva Das appearing for the appellants submitted that the item in question is one of the machine transcribing data as on data media in a .....

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..... of the description of the tariff entry 84.71 or not for classifying the item under relevant entry is an issue and that issue has not been examined. It was also submitted by him that there is no res judicata in the taxing statute to claim classification with the correct description for the subsequent period. 5. On a careful consideration of the submissions made by both sides and taking into consi .....

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