TMI Blog2017 (10) TMI 714X X X X Extracts X X X X X X X X Extracts X X X X ..... ny disagreement with the view taken by Commissioner (Appeals) who has held that on the basis of description produced by appellant, the scales favor the classification under Computer monitor (CTH 85285100) rather than TV monitor - appeal dismissed - decided against Revenue. - C/00034/2009 - 41712/2017 - Dated:- 11-8-2017 - Smt. Sulekha Beevi C.S, Judicial Member And Shri Madhu Mohan Damodhar, Technical Member For the Appellant Shri B, Balamurugan, AC (AR) For the Respondent Ms. S. Ragini, Adv. ORDER Per: Bench The above appeal is filed by the department. 2. The brief facts are that the respondent filed ex-bond bill of entry for clearance of 445 nos. of ILP 45 Professional LCG Monitors of Sharp brand valued a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... der this Chapter Heading. 2.2 The department was of the view that the goods are not solely or principally used for ADP equipment such as, a computer output device, since it had large display panel suitable for advertising purposes. Further, it can also take ordinary video inputs such as that of a DVD player/Video Camera /VCD player etc. Thus, it would fall under CTH 85285900 and would be liable to duty @ 10% BCD and CVD would be leviable on RSP. 3. After due process of law, the original authority held that the subject goods are classifiable under CTH 85285900 under 'Other' and denied the exemption of BCD claimed by respondents under CTH 85285100 in terms of Notification No.24/2005 (Sl.No.17), dated 01.03.2005. Being aggrieved, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 6. Heard both sides. 7. The dispute revolves around the question as to what would be the characteristic of the goods:- Whether it is a Computer monitor or a TV/ Video monitor? The Revenue presses upon the factors that the monitor is huge size of 45 and, therefore, can be used only as TV/Video for display of advertisements in Restaurants and cannot be used as a Computer monitor. On perusal of the impugned order, we see that as rightly pointed out by the learned counsel for appellant, the Commissioner (Appeals) has taken assistance of the Board Circular, dated 10.09.2007. A Computer chart is furnished in the Circular comparing TV monitor with that of Computer monitor. On a close perusal of this comparison, we do not find any disagr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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