2019 (8) TMI 1902 - SCH - Customs

Classification of imported goods - Video Conferencing System - classified under CTH 85176990 or under CTH 85176290 - whether the benefit of exemption under Notification No 24/2005-Cus (Sl No 13) admissible in respect of the goods imported by the appellant describing them as Video Conferencing system ? - it was held by CESTAT that The equipments under import are used for reception conversion and transmission or regeneration of voice and video (images) and hence get classified under double dash heading 851762 and at triple dash under heading 85176290 - HELD THAT - There are no ground to interfere with the impugned order passed by the Tribunal. The appeal is accordingly dismissed.

Summary

The Supreme Court dismissed the appeal as there was no ground to interfere with the impugned order passed by the Tribunal. Any pending interlocutory application(s) were disposed of.