2017 (11) TMI 973

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..... the Respondent. ORDER [Order per : D.N. Panda, Member (J)]. - Relying on copy of Bill of Entry available at page 14 of the appeal folder, ld. counsel says that appellant imported "Computer Parts Input-Output Unit EOV DIGITIZER" which is nothing but substitute of dark room of X-ray laboratory to depict picture of an object. When it depicts the picture allowing printing thereof, it serves the purp .....

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..... then his argument, ld. counsel relied on pages 23 and 35 of the paper book to show that goods that came to India was a digitizer as per description appearing in section XVII of HSN dealing with CTH 9022. That explains the character of apparatus based on the use of X-rays. Further, section XVI of HSN dealing with Chapter 84 explains what is data processing machine covered by CTH 8471. Considering s .....

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..... s, high tension generators, control panels and desks, screens, examination or treatment tables, chairs and the like". 5. Further submission of Revenue is that once the X-ray is captured in a digitalized form, the object is depicted on the display for visibility thereof. Therefore the goods that was brought was not computer or computer apparatus. That is called as "Digitalized X-ray equipment .....

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