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2012 (7) TMI 232 - CESTAT, MUMBAIClassification of motherboard and add on card - Held that:- Add-on card and motherboard cannot be considered as automatic data processing machines. Same are parts and accessories suitable for use with the machine falling under Heading 84.72. As the goods in question are parts and accessories of the data processing machine falling under Heading 84.71, therefore being parts and accessories are classifiable under Heading 8473 of the Tariff. Appeal of Revenue allowed.
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