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2016 (3) TMI 193 - AT - CustomsClassification - Consumer Electronics PC with additional components of audio, video, multimedia etc. - Respondent imported the said goods classifiable under CTH 8471 3010 and claimed benefit under Notification No. 76/2004 but the revenue contended that is to be classified under CTH 8479 - Held that: the goods are to be classified under CTH 8471 because in order to classify an item under 8479 as per the said Chapter Note 7, the principal function of the machine is for more than one purpose which is not the case here. - Decided against the revenue
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