Home Case Index All Cases Customs Customs + AT Customs - 2015 (4) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2015 (4) TMI 380 - AT - CustomsWaiver of pre deposit - classification of projectors imported by the appellant - Classification under Customs Tariff sub-heading 85286100 or under customs tariff sub-heading 85286900 - Held that:- From the description in the tariff heading, it can be seen that the projector has to be of a kind solely or principally used in automatic data processing system. If the projectors are principally used in automatic data processing system. If the projectors are principally used with a computer, the item will be classifiable under this heading. The department has entirely relied upon brochures and technical specifications provided by the appellants and used for the sale of the imported projectors to come to the conclusion. There is no dispute that the projectors can be used with the computers - Just because the explanatory notes shows that monitors which are capable of accepting a signal only from the CPU of an ADP machine are included under monitor heading, does not mean that other items are not includible. After going through brochures, submissions and records, we find that prima facie , at this stage we are unable to find a strong reason to differentiate from the decision of this Tribunal taken earlier that the classification adoption by the appellant is appropriate. In our opinion, when the Revenue is relying upon the trade parlance, some evidence as to how the trade considers the item should have been brought out. We were not able to find any such evidence lead by the Revenue in the submissions of the learned A.R. or in the summary of the case filed by the appellant. In view of the above discussion, the requirement of pre-deposit is waived and stay against recovery is granted during the pendency of appeal - Stay granted.
|