S. Venkatesan, President

1. After having heard the above two appeals, the two learned Members constituting the Special Bench B1 differed on the following point :-

Whether the subject machine is classifiable under TI 33DD(sic) or TI 68 of the First Schedule of the Central Excises and Salt Act?

The case was accordingly referred to the President in terms of the proviso to Section 129C(5), Customs Act, 1962, as applicable to Central Excise. The matters were heard on 30-4-1987.

2. Although the question as framed refers to TI 33D, the reference is obviously to TI 33DD; and the hearing was on this basis. The article in question will for convenience be referred to as "the Trainer". Further, since there are 2 appeals, in which M/s. Allied Computers are respectively respondent and appellant, the 2 parties are referred to for convenience as "the manufacturer" and "the Department".

3. On behalf of the Department, Shri H.L. Verma, SDR, submitted that the appropriate tariff item was No. 33DD. He pointed out that this item covered "Computers (including central processing units and peripheral devices), all sorts". The use of the words "all sorts" made this an inclusive definition, which would cov