2018 (3) TMI 28

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..... 17.50 - Held that: - It is settled principles of law that in classification, the onus is on the Department to prove that the classification claimed by the assessee is incorrect based on evidence and good reason as well as the scope of the tariff entry. Revenue failed to bring out whether the network switches can be otherwise usable to fall under CTH 8517.50 as per scope of the entry depicted at th .....

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..... same under CTH 8517.50. Both the tariff entries read as under: - 8471 : 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 such data, not elsewhere specified or included. 8471.80 : Other units of automatic data processing machines. 8517 : Electrical apparatus for line .....

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..... hat is not pressed by appellant. Considering smallness of the demand involved on such goods, demand on such count is confirmed. 4. Revenue s contention is that network switches are data communication equipments, which work on the local area network and hence the same are classified under CTH 8517.50. 5. Heard both sides and perused the records. 6. For the reasons stated above, our decisio .....

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