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2017 (11) TMI 973 - AT - CustomsClassification of goods - Computer Parts Input-Output Unit EOV DIGITIZER - Revenue claims classification under CTH 9022 19 00 whereas appellant claims it to be under CTH 8471 41 90? - Held that: - specific entry relied upon by Revenue demonstrates the nature and character of the goods to attract it to the category it serve purposes of that entry - Although end-user is not the criteria for classification, but the very character and nature of goods when subscribe to a specific entry, that prevails over a general entry for classification. Therefore the classification sought by Revenue under CTH 9022 is appropriate - appeal dismissed - decided against appellant.
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