Judgment :-

S.H. KAPADIA, CJI.

Delay condoned.

Facts:

2. M/s. N.I. Systems (India) Private Limited (hereinafter referred to as "importer") is a 100% subsidiary of N.I. Corporation at Austin, Texas, USA.

3. Assessee imports various products from its Holding Company and supplies the same to its customers in India. During the relevant assessment year, the assessee imported various products from their Principal. The products were computer based instrumentation products. The importer filed 64 bills of entries. The importer claimed the items to be computers and/ or parts of computers. The importer grouped the items in accordance with similar/ identical functions broadly under CTH 8471, 8473 and other headings falling under Chapter 84. Broadly, the importer categorized the imported items as follows:

(i) PXI Controllers

(ii) Input/Output Modules (also known as Modem or Control/Adaptor Units)

(iii) Signal Converters.

(iv) Chassis and its parts.

4. On verification of the technical data (including the catalogue and the webcast of the importer), the Original Authority ("O.A.") vide its decision dated 15.11.2006 held that the subject goods were not structurally designed to function as a computer