Home Case Index All Cases Customs Customs + AT Customs - 2010 (12) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2010 (12) TMI 897 - AT - CustomsWaiver of pre-deposit - classification - application software was intended to operate the hardware incorporating the operating software and this combination was intended to operate the Relieving Lathe Machine. - The first item was classified under Heading 84.58 and the other two items under Heading 84.71 of the First Schedule to the Customs Tariff Act. The assessing authority wanted to classify items (ii) and (iii) also under 84.58 as part of Relieving Lathe Machine. - held that:- Conspicuously, the description of these goods is prefixed with “CNC”. Both sides have expanded this term into 'Computer Numerically Controlled'. - Prima facie, the Relieving Lathe Machine, whose description is prefixed as above is not capable of being manually operated. Apparently, it could be operated only with the accompaniments. The classification proposed by the assessing authority is, prima facie, correct - Considering the plea of financial hardships raised by the learned counsel, appellant directed to pre-deposit only a part of the duty amount
|