1997 (9) TMI 319

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..... the Respondent. [Order per : V.P. Gulati, Vice President]. - The issue in the appeal relates to the classification of the goods which have been described as SPA remote. The learned lower appellate authority, after taking note of the technical opinon as was placed before him in Para 4 has entered the following finding :- 4. I have considered the submissions made. I find that the appellants had .....

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..... sought classification under 9026.00. From the Technical Write-up given by the appellants also the product "SPA Remote" it is seen that "this is a Micro-processor based Remote Terminal Unit to be used for Data Acquisition and Process Control Applications. The SPA-Remote is an intelligent controller with an RS 232C serial communication Interface. The SPA-Remote scans all the process inputs and store .....

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..... ecking the flow levels, pressure or other variables of liquid or gases, is not correct. The impugned goods do not perform any of these functions. The Order of the Asst. Collector is correct and the appeal is rejected. 2. The learned Consultant for the appellants has pleaded that the Board has issued a notification under Section 37B, holding that programmable controllers would be classifiable .....

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..... purpose of the control and this, therefore, has to be considered under Note 5(b) of Chapter 84 as held by the learned Collector, as to be an item answering to the description of data processing machines as set out under this Note. Note 5(b) for the purpose of convenience of reference is reproduced below : CHAPTER 84 - NOTE 5 (b) (b) Automatic data processing machines may be in the form of system .....

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..... o their respective functions or, failing that, in residual headings. 5. In the light of the above, we find no infirmity in the reasoning of the lower appellate authority, taking into consideration the technical opinion which has been recorded in Para 4. 6. We, in the circumstances, hold that there is no merits in the plea of the appellant and dismiss the appeal.
Case laws, Decision .....

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