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2016 (3) TMI 193 - CESTAT CHENNAI

2016 (3) TMI 193 - CESTAT CHENNAI - 2016 (335) E.L.T. 190 (Tri. - Chennai) - 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 that is to be classified under CTH 8479 - Held that: the goods are to be classified under CTH 8471 because in order to classify an item under 8479 as per the said Chapter Note .....

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arance of consumer electronics PC classifiable under CTH 8471 3010. The respondent, 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 finalized the provisional assessment and also re-determined the differential duty on finalization of provisional assessment. On appeal, the Commissioner (Appeals) set aside the ad .....

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learned AR reiterated the grounds of appeal and drew the attention of the Bench 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 having more than one function. She relied on the decision of the Tribunal inthe case of Xerox Modicorp Ltd. Vs. Commissioner of Customs, Mumbai - 2003 (151) ELT 186. She su .....

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