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2016 (4) TMI 764 - AT - CustomsRestoration of classification - Import of interactive electronic white board - Whether to be classified under CTH 84716090 [as per respondent], CTH 84729090 [as per Original Authority] or CTH 85285100 [as per Commissioner (Appeals)] - Held that:- the learned Commissioner (Appeals) examined specifically the correct classification of the product with reference to its actual function and applicable Chapter Notes. The impugned order also recorded the impugned goods cannot work without a projector even if it is attached to a computer. The learned Commissioner (Appeals) on seeing the demonstration of the equipment and after examination of the applicable Chapter Notes came to the conclusion that they are correctly classifiable under CTH 85285100. - Decided against the revenue
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