TMI Blog2015 (4) TMI 380X X X X Extracts X X X X X X X X Extracts X X X X ..... brochures and technical specifications provided by the appellants and used for the sale of the imported projectors to come to the conclusion. There is no dispute that the projectors can be used with the computers - Just because the explanatory notes shows that monitors which are capable of accepting a signal only from the CPU of an ADP machine are included under monitor heading, does not mean that other items are not includible. After going through brochures, submissions and records, we find that prima facie , at this stage we are unable to find a strong reason to differentiate from the decision of this Tribunal taken earlier that the classification adoption by the appellant is appropriate. In our opinion, when the Revenue is relying upon t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ; 1,06,029/- arising because of non-declaration of retail sale price. Extended period has been invoked for confirming the demand and penalty equal to the duty demanded has been imposed under Section 114A of the Customs Act 1962 and a penalty of ₹ 1.25 crores has been imposed under Section 114AA of the Customs Act 1962 and penalty of ₹ 2,00,000/- has been imposed on the second appellant who is the Manager, (Traffic) of the appellant. 2. Learned counsel on behalf of the appellants, submitted that the issue of classification in the appellant's own case and other appellants has been decided in favour of the appellant in the following cases: Acer India Pvt Ltd., Vs CC Chennai 2011 (265) E.L.T. 49 (Tri. - Chennai) C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ell as with other devices such as DVD players, digital cameras etc. Video compatibility to devices other than ADP machines is available by default and not optional. The learned A.R. also submitted that HSN notes of Chapter 8528 relating to monitor would be applicable to this case also. He submits that technical specification of the goods should be relied upon only if classification cannot be decided in accordance with the trade parlance. The projectors are not being marketed by the appellants for principal use with ADP machines. Catalogues and brochures do not mention that the projectors are principally for ADP machine. The orders of the Tribunal in the appellant's own case are not applicable since in the present case projectors do not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by the appellants and used for the sale of the imported projectors to come to the conclusion. There is no dispute that the projectors can be used with the computers. The question that arises is just because the projectors are capable of working with a DVD record player and has a USB port can it be said that it cannot be classified as a projector of a kind principally used in automatic data processing system. As regards reliance on the HSN explanatory notes relating to monitor, the same reads as under: (A) MONITORS OF A KIND SOLELY OR PRINCIPALLY USED IN AN AUTOMATIC DATA PROCESSING SYSTEM OF HEADING 84.71 This group includes CRT and non-CRT (e.g., flat panel screen) monitors which provide a graphical presentation, of the data proces ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... MHz or greater. Whereas, in the case of the monitors described at (B) below, the bandwidth is generally no greater than 6 MHz. The horizontal scanning frequency of these monitors varies according to the standards for various display modes, generally from 15 khz to over 155 khz. Many are capable of multiple horizontal scanning frequencies. The horizontal scanning frequency of the monitors described at (B) below is fixed, usually 15.6 or 15.7 khz depending on the applicable television standard. Moreover, the monitors of this group do not operate in conformity with national or international broadcast frequency standards for public broadcasting or with frequency standards for closed-circuit television. The monitors of this group are charact ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
