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2018 (3) TMI 1275 - AT - Central ExciseClassification of goods - Terminal and Computer upgrades/up-gradation - whether classified under CSH 8471.00 of Central Excise Tariff Act as parts and accessories of computer or otherwise? - Held that: - even after change of computer upgrades the other parts such as computer system, monitor, key board, mouse etc. are unchanged. In this fact, it is clear that upgrade units though helps in enhancing the capacity of the computer but unit itself is not complete machine therefore it cannot fall under Chapter 8471.00 since upgrades units being sub assembly - appeal dismissed - decided against appellant.
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