GST Helpdesk   Subscription   Demo   New User   Login      
Tax Management India .com
TMI - Tax Management India. Com
Extracts
Home List
← Previous Next →

2016 (7) TMI 361 - CESTAT CHENNAI

2016 (7) TMI 361 - CESTAT CHENNAI - TMI - Classification of import of (I) INTEL 200 MMX CPU BOX, (II) INTEL PII 233 CPU BOX - Claim of exemption / concessional rate of duty available to Integrated Circuits classifiable under CTH 8542.30 in terms of Sl. No. 205 of Notification No. 23/98-Cus - Department entertained a view that the said concession is not available to the importer as the product under assessment is new generation microprocessor for CPU of an automatic data processing machine. As su .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

l Member and Shri B. Ravichandran, Technical Member Ms. Minchu Mariam Punnose, Advocate for the Appellant Shri K. Veerabhadra Reddy, JC (AR) for the Respondent ORDER The appeal is against order dated 27.12.2014 of Commissioner (Appeals), Custom House, Chennai. 2. The appellant imported (I) INTEL 200 MMX CPU BOX, (II) INTEL PII 233 CPU BOX during July 1998. They have claimed concessional rate of duty available to Integrated Circuits classifiable under CTH 8542.30 in terms of Sl. No. 205 of Notifi .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

al, the learned Commissioner (Appeals) upheld the order and rejected the appeal. Aggrieved, the appellant is before us. 3. The learned counsel for the appellant submitted that the lower authorities erred in their findings as the integrated circuits imported by them cannot be used as such in a CPU/Computer. They are to be mounted or embedded in a PCB to make them functional. Even after such installation they retain their character and identity as a hybrid integrated circuit. There is a specific e .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 



|| Home || Acts and Rules || Notifications || Circulars || Schedules || Tariff || Forms || Case Laws || Manuals ||

|| About us || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members || Site Map ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.

Go to Mobile Version