TMI Blog1997 (7) TMI 441X X X X Extracts X X X X X X X X Extracts X X X X ..... below for convenience of reference : : 81.71 Automatic data processing machines and units thereof, magnetic or optical readers, machines, for transcribing data on to data media in codes form and machines for processing such data, not elsewhere specified or included. : 84.79 Machines mechanical appliances having individual functions, not specified or included elsewhere in this chapter. 2. The lower authority has taken note of the description of the set and its capability as described in the literature which was produced before him and which is set out as under in the impugned order. With regard to classification of Tackle. The material available on record is technical literature seiz ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... processor based equipments. 4. He has therefore, analysed the scope of the tariff headings under chapter notes and after analysing the position in regard to the same held as under : Chapter notes are also incorporated under Chapter 84 vide paras 5(a), 5(b) 7 of the nature/scope of goods to be classified under Chapter sub-heading 8471.00 8479.00 of the Schedule to Central Excise Tariff Act, 1985. All automatic data processing machines whether digital machines, analogue machines or hybrid machines are to be classified under sub-heading 8471.00 irrespective of whether they are in the form of systems consisting of variable number of separately-housed units or units being part of the complete system. Further it is also stipulated that th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ry and key board as required software as required by their customers. It is obvious that as could be seen from the parameters adopted in technical specifications in building up the said equipment, advance digital technology has been used and it comes under the purview of digital machine as defined in Chapter notes 5(a) under Chapter 84. The assessees have vaguely argued without referring to the digital technology adopted on the product performing functions attributed to digital machines mainly to divert to classify under different category altogether so as to gain unintended benefits. The averments made by the assessee that it has fixed programme with no secondary storage facility and user s limitation and inability with reference to mo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nts from Shri M.P. Srinivasan, MSc, PhD of Indian Institute of Science, Bangalore who has given the difference between computer and the tackle. These are set out under para 9 of the impugned order which is reproduced as below for convenience of reference COMPUTER TACKLE 1. Has general purpose, Alphanumeric, and graphic display which can support a variety of programs, is but mapped to video memory. Has a specific function display with just two lines of 16 characters, backed by LCD controller IC. 2. Has a full function key board, which allows user to freely enter his programs and data. Has limited number of keys with fixed functions as specified by the user for data entry only. Printer and serial port are actuated by two fi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the user are excluded even though user may be able to choose between the number of such fixed programmes. He has pleaded that since Central Excise tariff is designed on the scheme of the HSN, the goods should not be considered as digital machine as falling under Heading 84.71 by reason of what has been set out in the HSN as above. 5. The learned DR for the department has pleaded that the equipment in question has features of the digital machines and in this connection he referred us to the appellants catalogue as also the finding of the learned lower authority wherein he has entered elaborate discussions in this regard. He has pleaded that the item will be correctly classifiable under Heading 84.71. 6. The learned Counsel for the appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... HSN in this connection is misplaced as the items which are excluded from the ambit of digital machine as mentioned by the learned Commissioner are not equipments for the computer to form part of the computer system of this versatile nature. We therefore hold that the lower authority has rightly held the goods to be assessable under Heading 84.71. 8. The next question to be considered is whether the demand can be taken to be barred by limitation and the longer period of limitation can be invoked against the appellants. We observe that the calim of the appellants is that they were under the bona fide impression that they are eligible for the benefit of SSI notifications. The lower authority has taken note of this plea of the appellants and ..... X X X X Extracts X X X X X X X X Extracts X X X X
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