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Commissioner of Customs (ACC & Import) , Mumbai Versus M/s. Tech Pacific India Ltd.

Classification of imported goods - Video Server - classified under CTH 85177090 or under CTH 85219090? - benefit of N/N. 24/2005-CUS - Held that - The description appearing in the catalogue clearly shows that the video servers are a device which is acts as an intermediary between the cameras and the network. In other words it receives images taken by the cameras and converts them into a digital form and feeds the same into the network - With reference to the assertion of Revenue that the said vi....... + More



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