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2010 (3) TMI 576 - AT - CustomsComputer Monitors - Flat Penal display for electronic data processing machine and Plasma Monitor for computers. Exemption claimed. Held that - these were classifiable under Heading 84.71 of Custom tariff Act, 1975 and not under Heading 85.31 or 85.28. They were not entitled to benefit of Notification No. 21/02-Cus. As Srl. No. 325 of table annexed to it covered Flat Panel Display of a kind used with Automatic data Processing machine or telecommunication apparatus classifiable under sub-heading 8531.80. Penalty - held that - no misdeclaration which could render goods liable to confiscation, importer is not liable to penalty. It was more so as in statements/admission of importers, there was no evidence of misdeclaration.
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