2002 (3) TMI 446

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..... j Gupta, DR, for the Respondent. [Order per : Gowri Shankar, Member (T)]. - The question for consideration in each of these appeal is the classification of automatic data processing system imported by the appellant. The system under consideration in appeal 678/96 was imported with a vacuum emission spectrometer. The system under consideration in the other appeal was imported with an engine deve .....

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..... 4 to section XVI of the tariff which provides, in the case of a combination of machines that each classification must be determined by specific function to which the whole intended to contribute would have no application. It is obvious that the computer in each of the two cases before us is being used independently of the other item. It has not been demonstrated or indeed not claimed that the oth .....

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