Home Case Index All Cases Customs Customs + AT Customs - 2009 (11) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2009 (11) TMI 931 - AT - CustomsClassification of imported item - data projectors - classified under Tariff Item 8528 61 00 or under 8528 69 00? - benefit of exemption under N/N. 24/2005-Cus. dated 01.03.2005 - Held that: - when separate entries were created under heading 8528, they are appropriately covered under 8528 61 00 which is applicable to the projectors of a kind solely or principally used in an automatic data processing machine, instead of the residual entry of 8528 69 00. India is a signatory to the Information Technology Agreement. The classification adopted by the Customs officers for these projectors has resulted in the frustration of the ITA in relation to these products. Thus, the object of the exemption N/N. 24/2005 - Cus. is frustrated. Consequently, Indias undertaking to the WTO is also annulled. Hence, the impugned order is not sustainable. Appeal allowed - decided in favor of appellant.
|