9911796707
TMI Blog1997 (7) TMI 228X X X X Extracts X X X X X X X X Extracts X X X X ..... per : Jyoti Balasundaram, Member (J)]. - The appellants herein imported two sets of Memory Array Boards 64 MB for ELXSI 6420 Computer System consisting of 32 MB Memory boards and Fasteners MAB for E Plane and sought clearance under Heading 8471.93 of CTA read with Notification 58/88, dated 1-3-1988. The claim was rejected by the Assistant Collector on the ground that the imported Memory Arrays k ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The said Note stipulates that : "Automatic data processing machines may be in the form of systems consisting of a variable number of separately housed units. A unit is to be regarded as being a part of the complete system if it meets all the following conditions : (a) It is connectable to the Central processing unit either directly or through one or more other units. (b) It is specifi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 84.73 and for ruling out classification under 84.71. The relevant portion of the impugned order is reproduced below : "The learned Assistant Collector has taken a view that since the impugned Memory Array Boards increase the capacity of the existing system, they directly contribute to increase its range of operations and hence are appropriately classifiable as accessories under Heading 84.73. In ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... which in turn is connected to CPU through GIGABUS. Therefore, the impugned goods are designed for mounting on a machine i.e. Memory Controller and hence satisfy one condition of the notes given under Heading 84.73 in HSN. The appellants contention that the impugned goods are not mounted on CPU and hence not classifiable under Heading 84.73 is not correct because as per the Explanatory Notes given ..... X X X X Extracts X X X X X X X X Extracts X X X X
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