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2018 (3) TMI 364 - AT - CustomsClassification of imported goods - Business Projectors - benefit of N/N. 24/2005-Cus. dated 1.3.2005, N/N. 2/2008 dated 1.3.2008 at S. No. 63 and N/N. 29/2010-Cus. dated 27.2.2010 - the department entertained a view that the goods are rightly classifiable under 85286900 and are not eligible for exemption as per above notifications - Held that: - The Tribunal in the case of Vardhaman Technology P. Ltd. [2013 (8) TMI 271 - CESTAT MUMBAI] had specifically analyzed the issue as to whether the projectors having other features like video port, S-video port, HDMI, RCA etc. would be classifiable under 852861900, and it was held in the case that The projection system cannot be used in isolation but replaces the functionality of a monitor. The projectors merely having additional function cannot be a ground for classifying it other than 85286100, they cannot be said to be meant for use solely or principally in an automatic data processing system of heading 8471 The impugned data / business projectors are classifiable under 85286100 - demand set aside - appeal allowed - decided in favor of appellant.
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