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2019 (2) TMI 505 - AT - CustomsClassification of imported goods - Video Conferencing System - classified under CTH 85176990 or under CTH 85176290 - whether the benefit of exemption under Notification No 24/2005-Cus (Sl No 13) admissible in respect of the goods imported by the appellant describing them as “Video Conferencing system”? Held that:- Codec, which is nothing but a coder/ decoder, is part of every system transmitting audio or video messages over a digital media and internet protocol. Codec cannot be distinguishing feature for the goods under import from the VOIP Equipments - there is no hesitation in holding that the goods imported are nothing but “VOIP Equipment”. Exemption Notification No 25/2004-Cus at Sl No 13 - benefit of exemption has been denied by the authorities below in respect of the goods sought to be cleared against specific bill of entry - Held that:- The authorities below have rightly denied the benefit of exemption. We are not bound by the orders/ view taken by the authorities below in respect of the subsequent Bill of entries. It is for the revenue authorities to investigate that when Commissioner (Appeal) had disallowed the benefit of this exemption, and matter was sub-judice before us, why the assessing authorities have allowed the benefit of the exemption in case similarly placed imported goods. Chief Commissioner of the concerned ports should cause an investigation in the matter if they deem fit. However the incorrect/ erroneous order of an authority cannot be binding precedent and reason for allowing the benefit to the appellant. Heading 851762 & 851769 are double dashed heading. The heading 851762, covers specific category of equipments and devices which is for reception, conversion and transmission or regeneration of voice, images or other data. The equipments under import are used for reception, conversion and transmission or regeneration of voice and video (images) and hence get classified under double dash heading 851762, and at triple dash under heading 85176290 - the classification as made by the department is justifiable. Appeal dismissed - decided against appellant.
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