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2017 (5) TMI 1067 - AT - CustomsClassification of imported goods - accessories for computer system (PC cabinet with built in audio, key board, mouse pad, external port, USB Camera) - whether classified under CETH 8473 30 99 as claimed by assessee or CETH 8529 10 29 as claimed by Revenue? - Held that: - The PC, in conjunction with an optical reader projector lights on the interactive whiteboard through a medium of projector. The teaching aid comprise of PC, projector as well as interactive electronic whiteboard. The impugned goods are parts which can be used into PC by addition of suitable parts such as processor, HDD, RAM etc - impugned goods are parts/ accessories of PC, therefore, the classification of the goods will be under Chapter heading 8473. They do not become part of the Interactive Electronics Whiteboard even if the computer itself is used to project on to the whiteboard. Appeal dismissed - decided against Revenue.
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