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TMI Blog2008 (1) TMI 200X X X X Extracts X X X X X X X X Extracts X X X X ..... - server cannot be considered as networking equipment - server itself is an Automatic Data Processing Machine (ADP) – Chapter Note 5 (E) of Chapter 84 is not applicable, hence it is Classifiable under CTH No. 8471 only, not under CH 8517.50 - C/335/2007 - 57/2008 - Dated:- 17-1-2008 - Dr. S. L. Peeran, Member (J) and Shri T. K. JAyaraman, Member (T) [Order per : T.K. Jayaraman, Member (T)] ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er set aside the Order-in-Original and held that the servers are more appropriately classifiable under CTH 84715000 of the Customs Tariff Act. Revenue is aggrieved over the decision of the Commissioner (A). The main contention of the Revenue is that there is a draft Circular dated 30.12.2004 wherein it has been stated that servers are classifiable under Chapter Heading 8517.50. Further, Revenue ha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ocate pointed out that the issue is settled by the Circular of the Board dated 30.11.1999 and also in terms of the following decisions. (a) Modi Xerox Ltd. vs. CC, Bombay - 1999 (111) ELT 369 (T). (b) Hewlett Packard India Sales (P) Ltd. Vs. CC, Bangalore - 2007 (210) ELT 549 (Tri.-Bang.). Further, he pointed that the draft Circular was relied on by the department to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... On a very careful consideration of the issue, we find that the server is also a computer which is used in conjunction with other computers in managing a network. In other words as pointed out in the Board's Circular, Server is the Father Computer. The server performs various functions. It actually receives the inputs from the other computers in the networks and it also sends its output to the oth ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Tariff. A computer network can be defined as two or more computers and devices like printers connected together. A network is built in order to share the devices like printer or scanner among many computers and to share the information available on different computers. Network enables simultaneous work on different computers which is coordinated by the father-computer called "server". It also faci ..... X X X X Extracts X X X X X X X X Extracts X X X X
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