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TMI Blog2012 (10) TMI 917X X X X Extracts X X X X X X X X Extracts X X X X ..... and analyse the data - Heading 84713090 is more appropriate than Heading 84798999 – in favor of assessee - C/741/2007 - C/A/131/2012-Cus.(PB) - Dated:- 8-5-2012 - Ms. Archana Wadhwa, Shri Mathew John, JJ. REPRESENTED BY : Ms. Sukriti Das, Advocate, for the Appellant. Shri R.K. Gupta, DR, for the Respondent. Order per : Mathew John, Member (T)]. - The appellants imported a consignment of goods and filed a Bill of Entry dated 16-5-2006, declaring the goods as Personal Digital Assistant (Data Processing Machine) and claiming classification under Tariff Item 84713090. On examination of the goods and catalogue of the machine the Revenue found the item to be Pocket Surfer Device . The equipment was found to be one used for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s. (B) Automatic data processing machines may be in the form of systems consisting of a variable number of separate units. Subject to paragraph (E) below, a units to be regarded as being a part of a complete system if it meets all of the following conditions : (a) it is of a kind solely or principally used in an automatic data processing system; (b) it is connectable to the central processing unit either directly or through one or more other units; and (c) it is able to accept or deliver data in a form (code or signals) which can be used by the system. (C) Separately presented units of an automatic data processing machine are to be classified in heading 8471. (D) Printers, keyboards, X-Y coordinate input de ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . are available using the device which is a handy, independent and autonomous instrument having a sleek design measuring only 5.98 inches by 2.97 inches by 0.58 inches (with case closed) small enough to fit in the pocket. The device can be program by the user for network setting (GRRS, 1x RTT username, password etc); it can also be programmed for web resolution settings like resolution, animations, pop-up etc. For the reasons functionality and specifications of the device, the same was presented by the appellants for assessment under customs Tariff sub-heading No. 8671.3090. The Assistant Commissioner (Customs) however, without giving a show cause notice to the appellants, place the device under Customs Tariff sub-heading 8479.8999. 4. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... D), it is not understood why this device has to be ousted from this heading and taken to Heading 84.79. Further to apply Note 5(D), canvassed by Revenue, the device should be capable of doing a specific function other than data processing. It is not explained which is the individual function, other than data processing which the device is capable of doing. Note 5(D) will apply in situations like that of a CNC machine or a machine used in testing of eyes which machine may be using a computer to program the device and analyse the data. So between the two headings argued before us Heading 84713090 is more appropriate than Heading 84798999. 9. Thus the appeal is allowed with consequential benefits if any to the appellant. (Pronounced on 8-5 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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