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2013 (8) TMI 271 - AT - CustomsClassification of goods – VIVITEK Projectors - assessee classified the goods under CTH and CETH 85286100 claiming the benefit of exemption under Sr. No. 17 of the Customs Notification NO. 24/2005 – whether the goods were having additional features which make them not classifiable under 85286100 – contention of the revenue is that, The goods are capable of effective use without being attached to a automatic data processing machine as CTH 85286100 claimed by the respondent are available only for those “projectors which are meant for use solely or principally in automatic data processing machine of heading 8471. In these circumstances, these projectors with multiple uses are appropriately classifiable under CTH 85286900. Held that:- The projection system cannot be used in isolation but replaces the functionality of a monitor - the projectors merely having additional function cannot be a ground for classifying it other than 85286100 - they cannot be said to be meant for use solely or principally in an automatic data processing system of heading 8471 – court relied upon COMMR. OF CUS. & C. EX., HYDERABAD-II Versus AVECO VISCOMM PRIVATE LTD. (2010 (9) TMI 436 - CESTAT, BANGALORE) and CELETRONIX INDIA PVT. LTD. Versus COMMISSIONER OF CUSTOMS, CHENNAI (2006 (12) TMI 38 - CESTAT,CHENNAI) – decided against revenue.
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