1998 (7) TMI 294

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..... [Order per : J.H. Joglekar, Member (T)]. - The assessees were manufacturing computers and also information display systems. They sought classification for both under Heading 84.71 and claimed benefit of Notification No. 76/86-C.E. A show cause notice was issued seeking denial of the exemption to the display system. The Assistant Collector in his order held that display systems were classifiabl .....

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..... function which are not specified and included elsewhere in Chapter 84. Note 5(b) to Chapter 84 excludes from the coverage of Heading 84.71 those appliances working with or in conjunction with the computer. The note advised classification in the headings appropriate to their respective functions or failing that in residual headings. Since this specific function is enumerated in Heading 85.31, the .....

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