TMI Blog2001 (6) TMI 226X X X X Extracts X X X X X X X X Extracts X X X X ..... 94 they had manufactured and sold 24 numbers of TRT units. The item TRT works as a time recorder for recording the attendance of personnel in offices/industries etc. It can note late comings, early going and absentee. The TRT reads the unique code punched on a plastic card issued to each of the employees, when inserted into it and also records the time at which the card is inserted. These two informations are clubbed and can be communicated to a computer for further processing. The TRT also has a capacity to store this data for a period of about 24 hrs. The machine thus processes data in coded form appearing on each different plastic card specially designed for working with TRT. On further enquiry, it was learnt that the mode of installatio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... /8-11-1994 confirmed the demand of the aforesaid amount on the party apart from imposing penalty of Rs. 10,000/- on them. 5. This appeal is against the above order of the Collector. We have heard Shri K.K. Anand, Advocate for the Appellants and Shri Ashok Mehta, SDR for the Respondents. We have considered the submissions made by both the sides. The Departmental authorities wish to classify the impugned item under sub-heading 8471.00 as against the claim of the party for placing it under sub-heading 8473.00. The rival entries are appended below :- 84.71 8471.00 Automatic data processing machines and units thereof; magnetic or optical readers, machines for transcribing data onto data media in coded form and machines for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s to be connected with a personal computer. Tariff description under Heading 91.06 is more appropriate in the instant case. We note that this fact has been gone into in detail in the appeal order passed by the Collector (Appeals) . 8. As it could be seen from above observations, the Tribunal in the cited case ruled out the classification of time register/time recorder under sub-heading No. 8417.00 and held that the same was more appropriately classifiable under sub-heading 91.06. The facts being identical, we agree with the findings of the Tribunal in the cited case that the impugned machines cannot be classified under sub-heading No. 8417.00. However, none of the contesting sides pleaded its classification under Heading 91.06. It is, the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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