TMI Blog2017 (5) TMI 1067X X X X Extracts X X X X X X X X Extracts X X X X ..... y Revenue? - Held that: - The PC, in conjunction with an optical reader projector lights on the interactive whiteboard through a medium of projector. The teaching aid comprise of PC, projector as well as interactive electronic whiteboard. The impugned goods are parts which can be used into PC by addition of suitable parts such as processor, HDD, RAM etc - impugned goods are parts/ accessories of P ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2. The dispute is with reference to certain goods imported by the respondent at ICD, TKD. The respondent filed bill of entry and declared the imported goods as accessories for computer system (PC cabinet with built in audio, key board, mouse pad, external port, USB Camera). The Original Adjudicating Authority vide the assessment order rejected the classification indicated in the bills of entry u ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... stem is capable of functioning as a personal computer. As rightly submitted by the respondent, it has been mentioned that the imported PC cabinet, after it is loaded with accessories, HDD and other components, become a wall-mounted PC. Such a machine is intended to be used along with a suitable projects for operation of interactive electronic white board which is used for teaching, conferencing ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s solely or principally a part of interactive whiteboard even if the interactive whiteboard can only be used in conjunction with the computer. In his view, the computer is not a part of interactive whiteboard and hence, the impugned goods should be classified as part of computer and not as part of interactive whiteboard. 6. We have perused the brochure of the interactive whiteboard submitted by ..... X X X X Extracts X X X X X X X X Extracts X X X X
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