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1998 (7) TMI 155

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..... atter called, none for the respondents. 2. Dispute for the present matter is regarding classification of one set system P.D. Fanuc Tape Cut L Machine imported along with Fanuc Tape Cut Wire Cut Electric Discharge Machine. 3. Original Authority has held the same to the micro-computer and not simply a transcribing machine of coded data from one medium to another. However, lower appellate .....

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..... hic display. Fanuc System P-MODEL D wherein NC tapes for the Fanuc Cut series are prepared using the Fanuc System viz. automatic programming language known as FAPT with the addition of available software. The Fanuc System P Model can also serve for preparing tape for NC machine tools of other manufacture. The configuration shows that it is a complete computer having keyboard, paper tape punch, pap .....

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..... n key jo keys with character 64 24 and graphic of 512 (W) 384(H) dots screen with speed of 2 lines/sec. having recording density of 800 transfer rate 12 K bites/SC and storage capacity of 245 KB cassette having paper tape reads of channel tape (JIS) with reading speed of 150 character/sec. paper tape punch of 8 channel paper tape (JIS) with running speed of 50 character/sec. and also with XX plott .....

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..... ification is only applicable to the peripherals of the computer and not to the complete computer. 7. From the findings of the lower appellate authority itself we observe that the disputed item operate via automatic programming language. It is a complete system in itself. Therefore, the functioning of the imported goods is not merely that of transcribing data from one medium to another medium .....

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