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CC (Import & General) , New Delhi Versus M/s Integral Computer Ltd.

2016 (4) TMI 764 - CESTAT NEW DELHI

Restoration of classification - Import of interactive electronic white board - Whether to be classified under CTH 84716090 [as per respondent], CTH 84729090 [as per Original Authority] or CTH 85285100 [as per Commissioner (Appeals)] - Held that:- the learned Commissioner (Appeals) examined specifically the correct classification of the product with reference to its actual function and applicable Chapter Notes. The impugned order also recorded the impugned goods cannot work without a projector ev .....

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njay Jain, Authorized Representative (DR) For the Respondent : Shri S.K. Pahwa, Advocate ORDER Per. B. Ravichandran The main appeal in this case is filed by the Revenue against the order dated 24/11/2011 passed by Commissioner of Customs (Appeals), New Delhi. The brief facts of the case are that the respondent imported interactive white board and claimed Customs Tariff Heading (CTH) 84716090. The classification was decided by the Original Authority under CTH 84729090. The respondent filed appeal .....

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ification was sought under CTH 84729090. It was contended by the Revenue that the interactive white board is not dependent on or controlled by Computer and as such cannot be categorized as goods solely or principally used with Automatic Data Processing System of Heading 8471. 2. The respondent also filed Cross Objection contesting the claim of the Department for the above-mentioned classification. It is the case of the respondent that the decision of the Tribunal in Godrej Pacific Technology Ltd .....

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in the present case; these are 84716090 [as per respondent], 84729090 [as per Original Authority] and 85285100 [as per Commissioner (Appeals)]. The prayer in the appeal by the Revenue is to restore the classification as ordered by the Original Authority. The prayer in the Cross Objection filed by the respondent is to dismiss the Department s appeal and also allow their claim for classification. We have to examine the nature of the product in the present case. We have perused the User Guide for t .....

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ware. The electronic pen supplied with the white board can operate the PC instead of mouse. The said electronic pen can write, erase, copy, replay and save files. 4. First we consider the correctness of classification by the Original Authority which is now sought to be restored by the Revenue in their appeal, under Heading 84729090. We find heading 84729090 reads as below :- 8472 Other office machines (for example, hectograph or stencil duplicating machines, addressing machines, automatic bankno .....

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ich are mainly used in a day-to-day office function. The impugned goods which are interactive teaching device which is mainly used for class room teaching or in the conferences and meetings and work only when connected to a computer and projector cannot fall under the general/broad category of other office machine . The nature of machines falling in the main heading have no class resemblance to the impugned goods. 6. Further, we note that the Tribunal s decision in Godrej Pacific Technology Ltd. .....

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inbuilt copying system. We find that the Tribunal s order in the said case will not assist in finding the correct classification in the present dispute. In view of the above position and also for the reasons recorded hereafter, we find the classification of the impugned goods under 84729090 is not sustainable. 7. This leaves us with the competing claim between CTH 8471 and 8528. The respondent s claim is for CTH 8471. The main heading is : 8471 Automatic data processing machines and units There .....

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pter 84 has to be examined and applied to decide the claim. Note 5 (D) states that Heading 8471 does not cover the monitors and projectors not incorporating television reception apparatus when presented separately, even if they meet all the conditions set forth in para (C) of the said Note. Further, para (E) states that machines incorporating or working in conjunction with an automatic data processing machine and performing a specific function other than data processing are to be classified in t .....

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