1983 (4) TMI 168 - AT - Central Excise

Summary

The Appellate Tribunal allowed the appeal in favor of the appellants seeking reassessment of goods, a Computer selective calling system type S-626, as a computer sub-system under Heading 84.51/55(2) of the Customs Tariff Act, 1975. The Tribunal found that the goods imported were indeed a computer sub-system based on expert opinions and certificates provided by the appellants, rejecting the need for further expert opinion from the Department of Electronics. The appeal was allowed with consequential relief to the appellants.