TMI Blog2008 (12) TMI 557X X X X Extracts X X X X X X X X Extracts X X X X ..... rder per : M. Veeraiyan, Member (T) (for the Bench)]. This is an appeal against the order of the Commissioner No. CC(A)/426/ACU/Delhi-1/2005 dated 27-10-05. 2. Heard both sides. 3.1 The appellant filed Bill of Entry dated 22-12-04 for clearance of 43 numbers of IBM CPUs seeking classification under 84719000 and 43 numbers of flat Monitors seeking classification under CTH 9013.8010 and th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he denied the exemption sought for. 5. Learned advocate submits that they produced documents like the purchase order, catalogue and letter from the supplier in support of their claim that they placed order for desk top computer and that they also imported mouse and keyboard. However, Commissioner (Appeals) did not accept the said evidence. He alternatively submitted that CPU as such has to be t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rs of Monitors and the packing list produced was also to that effect. If Keyboards were also supplied, normally, same would have been mentioned separately in the packing list. They are not small items like the mouse which could be, perhaps, put in other packets. At any rate, reliance placed by Commissioner (Appeals) on the examination report to conclude only CPUs and monitors have been imported ap ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
