Home Highlights August 2014 Year 2014 This

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1. Classification of imported goods - Computer Systems with modifications for enhancement of gaming - it is amply clear that such ‘video game consoles’ and ‘video game...

2. Classification of imported goods - Computer with CPU, ICB, Mouse & Monitor - Portable automatic data processing machine have weight not more than 10 kgs(CTH 847130) or a...

3. Classification of supply - supply of goods or not - software - the goods which are supplied by the applicant cannot be used without the aid of the computer and has to be...

4. Classification of goods proposed to be imported - Optoma Creative Touch 5-series Interactive Flat Panel (IFP) - While the applicant argues for classification as an ADP...

5. Classification of goods - Walltop Computer roombr - In the instant case the impugned product “roombr” comprises a central processing unit, a Bluetooth keyboard and IR...

6. Valuation of goods - method of valuation - sale of goods from depot / customer care center - It is found that the form in which the goods have been sold at depot are in...

7. Classification of Discreet Lustre Master Station, consisting of computer system, storage devices, PCB cards the imported goods will then have to be considered as a...

8. Classification of imported goods - HP Slate 6’ Voice Tab - to be classifiable under 8471 as an automatic data processing machine or under 8517 as telephone for cellular...

9. Claim of depreciation @ 60% on racks, Xerox machine - AO/TPO directed to verify the actual use and nature of Xerox machines and the accessories that has been considered...

10. Disallowance of MODVAT Credit - Charging machine - Capital goods -Charging machine and lathe machine are qualified as capital goods and squarely covered under the of...

11. Classification of goods - Computer peripherals - LAN Connection Cable - the term peripheral has been given an expansive meaning and is not restricted to input/output...

12. Classification – Personal Digital Assistant (Data Processing Machine) - Heading 84713090 is more appropriate than Heading 84798999 - AT

13. Classification of supplies - supply of goods or supply of services? - software licenses supplied by the applicant - the goods which are supplied by the applicant cannot...

14. Classification of imported goods - Cards (Populated Printed Circuit Boards) OSLM-5-100G-WL3N for DWDM Equipment-Photonic Service Switch (PSS) 1830 - The Department has...

15. Classification of goods proposed to be imported - VIEWSONIC Brand LCD Monitors - Computer monitors or not - by virtue of terms of the headings, relative Chapter Notes...