TMI Blog2018 (3) TMI 1275X X X X Extracts X X X X X X X X Extracts X X X X ..... her parts such as computer system, monitor, key board, mouse etc. are unchanged. In this fact, it is clear that upgrade units though helps in enhancing the capacity of the computer but unit itself is not complete machine therefore it cannot fall under Chapter 8471.00 since upgrades units being sub assembly - appeal dismissed - decided against appellant. - E/576/2008-Mum - A/90755/2017 - Dated:- 2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fore us. 2. None appeared on behalf of the appellant despite notice, however in the ground of appeal, appellant submitted that computer upgrades units manufactured by them are used to upgrade the existing computer system to enhance their memory, speed, storage capacity, printing capacity, connectively. The up-gradation is done as alternative to buying new computers. The computer upgrades units ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... refore it is only sub assembly and correctly classifiable under Chapter sub-heading 8473.00. 4. We have carefully considered the submissions made by both sides and perused the records. 5. We find that fact is not much in dispute that computer upgrades systems though used for upgrading existing computer but it is not complete system in itself. It is placed in the existing computer, the comput ..... X X X X Extracts X X X X X X X X Extracts X X X X
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