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2015 (6) TMI 995 - CESTAT BANGALORE

2015 (6) TMI 995 - CESTAT BANGALORE - 2015 (329) E.L.T. 615 (Tri. - Bang.) - Classification - whether the ability to work together with a computer should be understood to be the ability to work only on the basis of a computer with the machine incapable of performing this function otherwise? - Held that:- In the present case these machines are themselves computers inasmuch as they answer the description of an automatic data processing machine as mentioned in Chapter Note 5(a) of the Chapter 84. A .....

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r. It has been demonstrated amply that the machines can work independent of any other computer for performing its work.

With regard to reproducing and displaying machines with calculating functions as stated in the HSN, electronic programmable calculators differ from automatic data processing machines in particular by the fact that they cannot execute without human intervention a processing programme which requires them to modify their execution by logical decision during processing r .....

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alt as the accounting machines. However, the explanatory notes to the account machines also state that the structure of accounting machines is appreciably the same as that of calculating machines. In addition to manual input arrangements for variable data (e.g. Debit/Credit operations), like calculating machines, they may be fitted with devices for reading punched cards or tape, magnetic tape or cards, etc., to introduce recurrent data or preset data. Here also since it is similar to calculating .....

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matics Pvt. Ltd. (ATL) is a manufacturer of PC lite, Hand Held Data Recorder and Intelligent Hand Held Computer. ATL had classified these products under Chapter sub-heading Nos. 8470.00, 8473.20 and 8470.00 up to 31-3-2004 and paying duty at the rate of 16% ad valorem. From April, 2004 onwards, ATL changed the classification of all these products to Chapter sub-heading No. 8471.00, as computers and cleared them on payment of duty at the rate of 8% ad valorem up to 8-7-2004 and at nil rate of dut .....

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MB flash memory for programmes and 2 MB RAM for execution of the programmes and the DOS operating system supports high level of programming languages namely C, Basics , Cobal . The operating system, BIOS (Firmware) is loaded inside the flash disk and flash disk can be upgraded with the latest version. This is user programmable and the application software can be developed by the user in any high level languages. The machine can store more than 10 diversified and different application programmes .....

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ng/meter reading (iii) point of sale terminal (iv) stores inventory (v) order processing (vi) field data collection (vii) wireless internet gadget. This machine also has the features like built-in printer with BARCODE printing option and optional features like built in-Modems (PSTN/GSM/CDMA), smart card reader, TCP/IP, BARCODE reader, etc. This machine is windows based with Intel 8 Bit processor. The input device is 30 key pad and output device is a 80 character LCD with built-in printer. The pr .....

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uman intervention. In respect of both these items, it has been contended by the Revenue that even though these machines can store many diverse applications at any given point of time, they can execute only one programme. Therefore, even though machines have diverse features they cannot be considered has having multifunctional copies. 2.3 The second item under dispute is Hand Held Data Recorder for field data collection. This machine has the usage in different application areas like (i) Stor .....

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256 KB (Optional 512 KB) flash memory available for storing the programmes. The programme execution is through SRAM, which has a capacity of 4 KB, which can be expanded to 32 KB. This machine can store about to 5 to 8 diversified and different applications and can run any of the applications loaded into it. In respect of this item, it has been contended by the Revenue that even though this can store diverse applications and uses, it cannot be considered as having an universal application usage. .....

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te 5(a), the expression automatic data processing machine means : (i) Digital machines, capable of (1) storing the processing programme or programmes and at least the date immediately necessary for the execution of the programme; (2) being freely programmed in accordance with the requirements of the user; (3) performing arithmetical computations specified by the user; and (4) executing, without human intervention, a processing programme which requires them to modify their execution, by logical d .....

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es performing a specific function other than data processing and incorporating or working in conjunction with an automatic data processing machine are to be classified in the headings appropriate to their respective functions or, failing that, in residual headings. 4. We find that the Commissioner s observations after considering the functions of the machines, expert opinion and the submissions are relevant and we find ourselves in agreement with the same. Therefore, we consider it appropri .....

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s that all it means is that the programmes are transferable from a personal computer to these machines and vice versa. The question is whether the ability to work together with a computer should be understood to be the ability to work only on the basis of a computer with the machine incapable of performing this function otherwise. In the present case these machines are themselves computers inasmuch as they answer the description of an automatic data processing machine as mentioned in Chapter Not .....

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nner with another computer. It has been demonstrated amply that the machines can work independent of any other computer for performing its work. 17. The notice proposes to classify these goods under Chapter 8470.10 as reproducing and displaying machines with calculation functions/accounting machines and similar machines incorporating calculating devices. With regard to reproducing and displaying machines with calculating functions as stated in the HSN, electronic programmable calculators di .....

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