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M/s. Nexus Computers (P) Ltd. Versus Commissioner of Customs, Chennai

2016 (7) TMI 361 - CESTAT CHENNAI

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 - .....

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e under CTH 8473.30 denying the concession as claimed. - Held that:- present appeal does not contain any grounds for interfering with the concurrent findings of the lower authorities. - Pentium - II / Celeron Micro Processors are nothing but part .....

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al 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) I .....

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ent 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 such the classification was sought to be done under .....

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eld 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 .....

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2 and as such the classification under 8473 is not sustainable. 4. The learned AR, on other hand, contested the grounds of appeal and stated that the product is correctly classified by the lower authorities. He further submitted that the impugned ord .....

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goods either as parts of computer or integrated circuit eligible for concessional rate of duty. We find that the impugned order (paragraphs 6 & 7) has examined the issue with clear technical analysis before arriving at the conclusion that the goo .....

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