2006 (11) TMI 388

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..... the other hand, the revenue has classified the said data processing unit under Heading 84.71. 2. As per the appellants, the Disk station SSC 5200H has a multi tasking operating system (OS) which is dedicated for thermal analysis and so it can not be used for General purpose data processing. They also stated that the disk station also controls the Thermal analysis module i.e., DSC 220 and so, it is an integral part of the Thermal Analysis Module DSC 220 and has no independent use. 3. As against the above, the original adjudicating authority has observed as under :- I have gone through the facts of the case, from the catalogue produced by the party, the disk station SSC 5200H consists of (1) RAM (2) Hard Sisk (3) File Directory (4) Mot .....

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..... along with the Thermal Analysis Module DSC 220 and hence it will be classified separately on merits in heading 84.71 as per HSN Note in page 1139 . 4. The Ld. Advocate appearing for the appellants does not dispute that the goods under consideration is data processing unit but submits that in accordance with Section 4 of Section XVI where a machine consists of individual component intended to contribute together to a clearly defined function covered by one of the headings in Chapter 84 or Chapter 85, then the whole falls to be classified in the Heading appropriate to that function. As against the above, revenue has relied upon vide 5(A)(a) of Chapter 84 defining the expression automatic data processing machine. 5. According to the said C .....

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..... an automatic data processing machine and not for the automatic data processing machines. Similarly, Note 4 will come into operation where the imported goods consists of combination of machines intended to contribute to a clearly defined function. It is in that scenario, the goods would be classified in the Heading appropriate to that function, even if individually such components may fall under Chapter 84 or Chapter 88. Admittedly, the goods imported by the appellants is not a combination of individual machine. Scanning calorimeter is an independent item and the data processing unit is an independent machine. Merely, because such data processing unit is programmed to work with the calorimeter imported by the appellants, it will not shift th .....

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