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TMI Blog2018 (3) TMI 1275X X X X Extracts X X X X X X X X Extracts X X X X ..... nt [Order Per: Ramesh Nair, Member (J)]. The fact of the case in brief are that the appellant were engaged in manufacture of Terminal and Computer upgrades/up-gradation and had classified the same under CSH 8471.00 of Central Excise Tariff Act as parts and accessories of computer. In the adjudication, demand raised in respect of terminal was dropped. However adjudicating authority confirmed the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... omputer, accordingly, the said product is correctly classifiable under CSH 8471.00 3. On the other hand, Shri Sanjay Hasija, Ld. Superintendent (AR) appearing on behalf of the Revenue reiterates the findings of the impugned order. He further submits that it is not in dispute that computer upgrades units is fitted in the existing computer therefore upgrades cannot be called as new computer or comp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... machine under 8473.00. It is admitted by the appellant that upgrade is sub assembly consisting of various parts which held in system to enhance its memory, speed, storage capacity, printing capacity, connectively. However, even after change of computer upgrades the other parts such as computer system, monitor, key board, mouse etc. are unchanged. In this fact, it is clear that upgrade units though ..... X X X X Extracts X X X X X X X X Extracts X X X X
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