9911796707
TMI Blog2005 (10) TMI 358X X X X Extracts X X X X X X X X Extracts X X X X ..... mod Kumar, DR, for the Respondent. [Order per : Jyoti Balasundaram, Vice-President]. The appellants herein cleared goods namely, Spare Parts along with Rural Automatic Exchange on payment of duty of 15% and M.P. Printers along with RAX System fixed on RAX machine on payment of duty of 15%, but the Department had rejected the benefit of Notification No. 73/90-C.E., dated 20-3-90, as it wa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vide the impugned order, accepted the contention of the Revenue that the printer was not an integral part of RAX system as specified in the Notification but an accessory of telephone RAX and therefore classifiable under heading 85.48 attracting duty at higher rate. Hence this appeal filed by the appellants. 2. We have heard both sides. The appellants submit before us that the goods in question w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f RAX is input/output processor as claimed by the appellants, we are of the view that the claim of printer as input/output processor is required to be examined afresh by adjudicating authority. Therefore, we set aside the impugned order and remand the case to the Assistant Commissioner/Deputy Commissioner for fresh decision on the claim of the appellants that the goods in question are covered by S ..... X X X X Extracts X X X X X X X X Extracts X X X X
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