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Commissioner of Customs, Chennai Versus M/s HCL Info Systems Ltd.

Classification - Consumer Electronics PC with additional components of audio, video, multimedia etc. - Respondent imported the said goods classifiable under CTH 8471 3010 and claimed benefit under Notification No. 76/2004 but the revenue contended th .....

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is not the case here. - Decided against the revenue - C/274/2005 - Final Order No. 41471/2015 - Dated:- 26-10-2015 - R Periasami, Member (T) And P K Choudhary, Member (J) For the Appellant : Ms. Indira Sisupal, AC (AR) For the Respondent : None ORDER .....

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ndent, M/s. HCL Infosystems Ltd., imported the said goods and classified the same under CTH 8471 and claimed benefit under Notification No. 76/2004. The adjudication authority in his Order-in-Original re-classified the goods under CTH 8479 and finali .....

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tment reviewed the said Order-in-Appeal and has filed the present appeal. 2. This appeal was listed for hearing on 13.8.2015, 15.9.2015 and nobody represented on behalf of respondents on these dates. Today also none appeared on behalf of the responde .....

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ch at pages 4 & 5 of the adjudication order and submits that what is imported is only a consumer electronics PC having all the functions of TV, DVD, multimedia, etc. The adjudicating authority has rightly classified it under CTH 8479 as equipment .....

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71 and prays for setting aside the Order-in-Appeal and to restore the adjudication order. 4. After hearing the learned AR and on perusal of the records, we find that the short issue in this appeal relates to classification of the imported goods decla .....

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PC under Bill of Entry No. 693438 dated 4.10.2004. The appellate authority in her detailed order discussed Chapter Note 7 of Chapter 84 and has also discussed the case laws relied on by learned AR. on perusal of both the adjudication order as well a .....

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ter Note 7, where the principal function of the machine is for more than one purpose. The lower appellate authority has clearly brought out in para 8 and 9 which are reproduced as under:- "8. Adjudication Authority has not proved anywhere that t .....

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