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2022 (1) TMI 1078 - AT - CustomsClassification of imported goods - interactive intelligent panel (automatic data processing machine) model – cloudtouch - covered by heading 8471 of First Schedule to Customs Tariff Act, 1975 or under 8528 5900 of First Schedule to Customs Tariff Act, 1975? - discharge of burden to prove - HELD THAT:- The heading deployed by customs authorities pertains to ‘monitors and projector’ and, while the impugned goods may appear to have some of the characteristics of ‘monitors’, it is abundantly clear from the descriptions in the catalogue that these do contain a central processing unit and does operate on software that requires an input device which, though not be different from that for computers and other automatic data processing machines, functions on its own. Therefore, the goods in question cannot be said to be merely projectors or monitor and, thereby, renders recourse to heading 8528 of the First Schedule to the Customs Tariff Act, 1975 to be inconsistent with the General Rules for Interpretation of the Import Tariff. In accordance with the judicial decisions on discharge of the onus devolving on the assessing authority, and without going into the conformity of the description adopted in the bill of entry, it can safely be held that the revised classification does not bear the authority of law. Furthermore, as it is not controverted that the said exemption notification is available to all goods classified under heading 8471 of the First Schedule to the Customs Tariff Act, 1974, without examining the appropriateness of the tariff item, it is held that the duty liability discharged by the appellant suffices for the purpose of levy. Appeal allowed - decided in favor of appellant.
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