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2018 (4) TMI 1345 - AT - CustomsClassification of imported goods - HP Photo Center Microlab Printer - whether classified under 9010 5000 of the First Schedule to the Customs Tariff Act or under 8443 3250 of CTA? - Held that: - reliance placed in Collector of Customs v. Business Forms Limited [2002 (1) TMI 68 - SUPREME COURT OF INDIA], where it was held that the HSN Explanatory Notes are entitled to far greater consideration than the Tribunal has given there - the Revenue appeal of classification under Chapter 9010 cannot be upheld - appeal allowed - decided in favor of appellant.
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