TMI Blog2012 (3) TMI 13X X X X Extracts X X X X X X X X Extracts X X X X ..... Sub-Heading No.8471.00. In a commodity classification, it is essential that the character and uses of the commodity and its parts are considered in detail and examined thoroughly. Therefore, we remand the matter to the Tribunal to decide the issue after considering the nature and the functions of add-on cards and motherboards in the functioning of Automatic Data Processing Machines. - Civil Appeal No. 5146 OF 2003, Civil Appeal No. 3560 OF 2007 - - - Dated:- 7-2-2012 - H L Dattu and Anil R Dave, JJ. For Appellant: Mr Manish Mohan, Adv. Ms. Adity P Singh, Adv. Ms Anita Mohan, adv. Mr Parveen Kumar, Adv. Ms Kaveri Mohan, Adv. For Mr Ugra Shankar Prasad, Adv. Mr B Krishna Prasad For Respondent: Mr Naresh Kaushik, Adv. C.A. 5146/ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... insofar as goods falling under Sub-heading No. 8471.00, was increased from 5% to 15%. However, the rate of duty for the goods falling under Sub-Heading No. 8473.00 remained the same. 7. The assessee had filed a fresh declaration, inter alia, seeking that his goods require to be classified under Sub-Heading No. 8471.00 instead of Sub-Heading No. 8473.00. That was also accepted by the Adjudicating Authority. 8. With effect from 01.04.1994, the rate of duty on goods falling under Sub-Heading No. 8473.00 was at 20% instead of 10% and that on goods falling under Sub-Heading No. 8471.00 remained 15%. 9. There appears to be some confusion with regard to the rate of duty after 1989 and for the relevant period also. The assessee would contend ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rders, is before us in this appeal. 12. We have heard Sh. Manish Mohan, learned counsel for the appellant-assessee and Sh. Naresh Kaushik, learned counsel for the revenue. Sh. Mohan would submit that add-on cards and motherboards are essential items for an Automatic Data Processing Machine, independent of which, an Automatic Data Processing Machine could not effectively function. Therefore, he would contend, the goods which the appellant is dealing with, requires to considered as units of an Automatic Data Processing Machine, and classified only under Sub-Heading No. 8471.00 and the rate of duty for the relevant period was only 15%. He would further state that there was no justification for the Adjudicating Authority to treat the goods in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ote 5(a) and 5(b) of Heading 8473 to reach the same conclusion. 15. This Court, on number of occasions, has observed that Tribunal is the last fact finding authority on facts. In Standard Radiators Pvt. Ltd. v. CCE, (2002) 10 SCC 740, a Bench of three learned Judges held: "2. We are satisfied that far greater consideration should have been given by the Tribunal to the case of the assessee that is shown by the order under challenge. The Tribunal is the last fact-finding authority and it is expected that it will discuss the facts in some detail and not cursorily and come to briefly stated conclusions on that basis. We, therefore, think it appropriate that the order of the Tribunal, which is under appeal, should be set aside and the as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... onsidering the nature and the functions of add-on cards and motherboards in the functioning of Automatic Data Processing Machines. 19. Accordingly, we allow the appeal, set aside the order passed by the Tribunal in Appeal No.E/1661/2000-B dated 8.11.2002, and remand the matter to the Tribunal for a fresh consideration in accordance with law. We also request the Tribunal to complete this exercise as early as possible, at any rate, within an outer limit of six months from the date of receipt of the copy of this order. Civil Appeal No. 3560 of 2007 20. This appeal is directed against the judgment and order passed by the Customs, Excise Service Tax Appellat Tribunal, Mumbai ('CESTAT' for short) in Appeal No. E/3188/99 dated 11.08.2005 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gned judgment and relief is given to the assessee. In our view, the specific question that was canvassed was whether motherboards are units of Automatic Data Processing Machine, and therefore, requires to be classified under Sub-Heading No. 8471.00 and not under Sub-Heading No. 8473.00. The revenue's contention was that it fell within the expression 'parts and accessories' of a machine, and therefore, requires to be classified only under Sub-Heading 8473.00 and not under Sub-Heading No. 8471.00. The Tribunal, without going into the core issue that was projected before it, has merely proceeded to rely upon a decision which, in our opinion, may not give an appropriate conclusion insofar as the claim and the counter-claim of the parties to the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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