Home Case Index All Cases Customs Customs + AT Customs - 2016 (7) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2016 (7) TMI 361 - AT - CustomsClassification of import of (I) INTEL 200 MMX CPU BOX, (II) INTEL PII 233 CPU BOX - Claim of exemption / concessional rate of duty available to Integrated Circuits classifiable under CTH 8542.30 in terms of Sl. No. 205 of Notification No. 23/98-Cus - Department entertained a view that the said concession is not available to the importer as the product under assessment is new generation microprocessor for CPU of an automatic data processing machine. As such the classification was sought to be done under CTH 8473.30 denying the concession as claimed. Held that:- present appeal does not contain any grounds for interfering with the concurrent findings of the lower authorities. - Pentium - II / Celeron Micro Processors are nothing but parts of computers classifiable under 8473.30 and not as a Populated Printed Circuit Board - Decided against the appellant.
|