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2017 (3) TMI 913 - CESTAT NEW DELHIClassification of imported goods - Eye Tracking System - The appellant wants to classify under Customs Tariff Heading 84715000, whereas Revenue wants classification of the subject item under Custom Tariff heading 90318000 - Held that: - the item imported is eye tracking system having specific measurement function relating to eye activity. Thus, undoubtly it measures activity of the eye and that is why it is called “eye tracking system” - the item has got specific measuring capability in case of activity of eyes and when Chapter 90 of Custom Tariff mainly covers the items namely, optical, photographic, cinematographic, measuring, checking, precision, medical or surgical instruments and parts and accessories thereof and when there is no exclusion for the subject item from chapter 90, considering note 5 to chapter 90, the item deserves classification under chapter 9031 and further under its sub heading 90318000 - appeal dismissed - decided against appellant-assessee.
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