9911796707
TMI Blog2006 (3) TMI 405X X X X Extracts X X X X X X X X Extracts X X X X ..... .30, as against the claim of the assessee to get the first item classified under Heading 84.71 and the second item under Heading 85.24. After hearing both sides and considering their submissions, we find that, in relation to the first Bill of Entry covering both the items, Customs duty of Rs. 1,59,429/- has been demanded. Similarly, in respect of the second Bill of Entry covering both the items, duty of Rs. 1,15,648/- has been demanded. No break-up of the duty amount for the two different goods covered by each Bill of Entry is forthcoming from the impugned order. It however appears that, in respect of Router covered by each of the two Bills of Entry, the assessee paid duty at the rate of 20% + 2% + 13%, the rate adopted in the impugned or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... has claimed that the software in question would remain classified under Heading 85.24 in terms of the said Chapter Note. Reference has also been made to Note 5 to Chapter 84, which explains the expression Automatic Data Processing Machines falling under Heading 84.71. Clause (E) of this Note has been specially mentioned to us and the same reads as under : (E) Machines performing a specific function other than data processing and incorporating or working in conjunction with an automatic data processing machine are to be classified in the headings appropriate to their respective functions or, failing that, in residual headings. Ld. Counsel has endeavoured to link this Note with the description of goods given in the Table annexed to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... outer to other Automatic Data Processing Machines in a network. In this connection, it is further argued that such transmission of data from one computer to another by the Router is also data processing . After consulting the various Chapter Notes, we find substance in these arguments of ld. Counsel. Ld. Counsel has also relied on the Supreme Court s judgment in Sprint R.P.G. India Ltd. v Commissioner of Customs-I, Delhi [2000 (116) E.L.T. 6 (S.C.)], wherein Computer Software loaded on hard disk drive was held to be classifiable under Heading 85.24 and not under Heading 85.71. Computer Software classifiable under Heading 85.24 was exempted from payment of duty under Notification No. 11/97 ibid. Hence there seems to be prima facie ..... X X X X Extracts X X X X X X X X Extracts X X X X
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