Home Case Index All Cases Customs Customs + AT Customs - 2018 (5) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (5) TMI 1306 - AT - CustomsClassification of imported goods - projectors - appellants claimed classification under CTH 85286100 as "Projectors solely or principally used with Automatic Data Processing Machines" while Department was of the view that the imported goods merit classification under 85286900 as they have some additional features - benefit of N/N. 24/2005 Cus. dated 01.03.2005 as well as successor Notifications 69/2004-cus. dated 09.07.2004 and 28/2007-cus. dated 01.03.2007. Held that: - In the case of Casio India Co. Pvt. Ltd. [2016 (12) TMI 379 - CESTAT NEW DELHI] the Delhi Bench of the Tribunal has considered the various features of the projectors similar to the ones imported by the appellant - it is settled in many other cases also that the classification of the goods are to be made under 85286100 as claimed by the appellant - classification of the imported projectors under CTH 85286100 as claimed by appellant with the benefit of Notification No. 24/2005 CUS and successor Notifications upheld. Payment of CVD - In the case of supply of goods meant for Educational Institutions, the Department has taken the view that the goods even in such cases are required to be charged with CVD on the basis of MRP - Held that: - the projectors imported are meant to be used as warranty replacements and are not sold. Hence there will be no requirement of either affixing the MRP or payment of CVD under Section 4A of the Central Excise Act. Appeal allowed.
|