Digital Computer - Judgment Search Results

H.C.L. Ltd. Vs. Commissioner of Customs

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (1999)(108)ELT765TriDel

..... manufacturer keeping in view the ultimate use further it is not able to make arithmetical computations digital machines of heading 8471 do not include machines which operate only on fixed programmes i ..... time of personal hearing it is observed that heading no 84 71 includes only such digital machines which fulfil the conditions as mentioned in note 5a a of chapter 84 it .....

Commissioner of Cus. Vs. H.C.L., Hewlett Packard

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (1999)(105)ELT362TriDel

..... within themselves and are required to be connected to co devices i e the computer to send digital signals he further contended that these are not parts but complete units within themselves ..... the arguments by submitting that the imported equipments cannot function without being incorporated in the computer he also relied upon the minutes of the commissioner s conference in which the classification .....

Deputy Commissioner of Income Tax Vs. Gearhert India Ltd.

Court: Income Tax Appellate Tribunal ITAT Delhi

..... by an on line computer which are recorded on digital mechanical tapes after processing of the data the computer gives an output termed ..... wire line logging equipment and tools as processed by the computer and evaluated are recorded on magnetic tapes and printed on ..... industrial activity and assessee is entitled to investment allowance on computers installed in cit vs shaan finance p ltd supra even .....

Deputy Commissioner of Income-tax Vs. Gearhert India Itd.

Court: Delhi

Reported in: (1999)64TTJ(Del)63

..... by an on line computer which are recorded on digital mechanical tapes after processing of the data the computer gives an output termed ..... wire line logging equipment and tools as processed by the computer and evaluated are recorded on magnetic tapes and printed on ..... industrial activity and assessed is entitled to investment allowance on computers installed in cit vs shaan finance p itd supra even .....

O.R.G. Systems, Baroda Vs. Collector of Central Excise, Vadodara

Court: Supreme Court of India

Reported in: AIR1998SC2662; 1998(61)ECC443; 1998(102)ELT3(SC); (1999)1GLR558; JT1998(5)SC92; 1998(4)SCALE208; (1998)6SCC56; [1998]3SCR820

..... may 1982 the appellant got the computers manufactured by a m s digital systems international for short dsi and ..... the appellants before us have sold only a computer or a computer along with software and the software might ..... b m s orbit electronics for short orbit by supplying raw materials and also by supplying specifications and designs the computers .....

P.R. Singha Vs. Commissioner of Customs

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu

Reported in: (1998)(61)ECC350

..... items are essential and material components to constitute digital recording system 1 at compatible computer in which pcb is one of the parts ..... is contended that they imported some of the components of digital recording system it is an equipment by virtue of which ..... large number of components from the local market to constitute the digital recording system the appellants have filed the bill of entry .....

Ashok Kumar Vs. Commissioner of Customs and

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu

Reported in: (1998)(60)ECC676

..... but on personal search the department found personal computer new gold ornaments weighing 498 gms a silver ring weighing 7 gms and three digital diaries according to the department the appellant is .....

Vxl Instruments Ltd. Vs. Commissioner of C. Ex.

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu

Reported in: (1999)(63)ECC400

..... 2 being freely programmed in accordance with the requirements of the user 3 performing aritmetical computations specified by the user and 4 executing without human intervention a processing programme which ..... the purposes of heading no 84 71 the expression automatic data processing machines means i digital machines capable of 1 storing the processing programme or programmes and atleast the data .....

Maghalaya Electronic Dev. Corpn. Vs. Collr. of Cus.

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (1999)(106)ELT246TriDel

..... placed by the assessee directly to honeywell well known manufacturers of computer machines or data processing machines he therefore submits that all ..... diagram he points out that these parts are parts of digital control programmer dcp 7700 for controlling the temperature in the ..... 3 1 ld jdr pointing out to the catalogue of digital control programmer produced by the assessee submits that the various .....

Galaxy Organics (P) Ltd. Vs. Collector of Customs

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (1999)(65)ECC405

..... of direct reading spectrometer a separate licence was not required for importing the computer and assessment of computer has to be done alongwith main spectrometer ld counsel submitted that the above ..... the automatic data processing machines covered under 84 71 relate to independent machines such as digital machines analogue machines hybrid machines etc and not to integrators of the type imported .....