2012 (7) TMI 232

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... he goods in question are parts and accessories of the data processing machine falling under Heading 84.71, therefore being parts and accessories are classifiable under Heading 8473 of the Tariff. Appeal of Revenue allowed. - E/3188/99 - A/624/2012-WZB/C-II(EB) - Dated:- 22-6-2012 - Mr.S.S. Kang, Mr. Sahab Singh, JJ. For Appellant: Mr. V.K. Singh, Additional Commissioner (A.R) Per: .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... oard is the central printed circuit board of the computer and holds many of the crucial components of the system providing connectors for other peripherals. We find that the sub-heading 8471 of the Central Excise Tariff covers Automatic data processing machines and units thereof; magnetic or optical readers, machines for transcribing data on to data media in coded form and machines for processing .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X