- (1.) This appeal is directed against the judgment and order passed by the Customs, Excise and Gold (Control) Appellate Tribunal, New Delhi ('the Tribunal' for short) in Appeal No. E/1661/2000-B dated 8.11.2002.
(2.) The classification of add-on cards and motherboards for the purpose of the Central Excise Act, 1944 and the relevant rate of duty leviable, is the core issue in this appeal. The Tribunal, in its impugned order, has come to the conclusion that add-on cards and motherboards are to be classified under Sub-Heading No. 8473.00 of the Central Excise Tariff Act, 1985 ('the Act' for short).
(3.) The brief history with regard to the rate of duty on add-on cards and motherboards prior to 1989, after 1989 and for the relevant period requires to be noticed.;