Add-on Cards and Motherboards Classified Under Chapter 8473 at 20% Duty Rate Instead of 8471.00

CESTAT rejected the appeal regarding classification of Add-on Cards, affirming their classification under Chapter Heading 8473 of Central Excise Tariff Act, 1985, attracting 20% duty rather than under 8471.00 (15% duty). The Tribunal determined that Add-on Cards and motherboards are not automatic data processing machines but rather parts and accessories suitable for use with machines under Heading 84.71. The demand for duty was confirmed, though without interest payment requirement under Section 11AB of Central Excise Act, 1944, as this provision became applicable only from 28.09.1996. The penalty initially imposed was set aside in the final ruling. .....

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