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2019 (6) TMI 1207 - CESTAT MUMBAIClassification of imported goods - Computer with CPU, ICB, Mouse & Monitor - whether classified under CTH 84713010 or otherwise? - HELD THAT:- The imported goods are definitely in category of portable computers. We do not find any support to the contentions raised by the appellant from the technical literature put forth by them. Neither in the entire literature referred to by the appellants it is brought out that the portable computers are only limited to laptops and notebooks. Appellants have in their appeal memo agreed with the order of the Commissioner (Appeal) to the extent of rejecting the classification claimed by them in Bill of Entry under CTH 8471 50 00. Appellants have in their appeal memo claimed alternate classification under CTH 8471 49 00 - As per the above referred sub heading note, for the item to classified as a system, the items should be segregated as at least a central processing unit, one input unit and one output unit. It is admitted position by the appellants that in their case CPU and Output Unit (Visual Display Unit) are integrated into one - there are no merits in the said submission of the appellants. Since the imported goods satisfy all the terms and conditions for classification under heading 847130, there are no fault/ error in the classification as determined by the adjudicating authority and the appellate authority. Appeal dismissed - decided against appellant.
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