9911796707
TMI Blog2024 (10) TMI 685X X X X Extracts X X X X X X X X Extracts X X X X ..... The Miscellaneous Application (in Appeal No.C/20068/2018) has been filed by the Revenue seeking change of cause title of the appellant to "The Principal Commissioner of Customs, Airport & Air Cargo Commissionerate, Kempegowda International Airport, Devanahalli, Bangalore - 560 300"; earlier it was' Commissioner of Customs, C.R. Building, Bangalore'. Consequently, the Miscellaneous Application for change of cause title is allowed. Even though the said appeal No. C/20068/2018 has not been listed today for final hearing, as the issue involved in appeal No. C/21145/2018 filed by the Revenue involving the same issue is listed today, both the appeals are taken up together for disposal with the consent of both sides. 3. After hearing both sides, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re: 2011-TIOL-359-CESTAT-BANG * Acer and Dell India Pvt. Limited vs. Commissioner of Central Excise, Customs and Service Tax: 20187-TIOL-1720-CESTAT-BANG. * Epson India Pvt. Ltd. vs. CC, Chennai: 2019 (366) E.L.T. 847 (Tri. - Chennai) affirmed by Hon'ble Supreme Court in 2019 (366) E.L.T A173 (S.C.). * M/s. BenQ India Pvt. Ltd. vs. ADG (Adjudication), New Delhi: 2022 (9) TMI 690 - CESTAT NEW DELHI * CC, ACC, Mumbai vs. Vardhaman Technology P. Ltd.: 2014 (301) E.L.T, 427 (Tri. - Mumbai) * Aveco Technologies vs. CC, Hyderabad: 2018-TIOL-1150-CESTAT-HYD. 4. We find that the case of M/s. Acer India Private Limited vs. Commissioner of Customs, Chennai: 2010-TIOL-401-CESTAT-MAD, the Tribunal after considering similar set of facts held ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... had video compatibility as mentioned in the relevant catalogue. But such video compatibility does not come in the way of the impugned goods being classified under SH 8528.61 so long as the principal use of all such projectors with laptop and desktop computer systems is not doubted and as the sub- heading covers both sole use' as well as principal use'. Looking at the features of the Impugned data projectors imported by the appellants, we have no doubt in our mind that the same merit classification under SH 852861 and automatically become entitled to exemption under Notification No. 24/2005 as the same exempts all goods under the said sub-heading. Hence, we set aside the Impugned order and allow all the 13 appeals." We find that thi ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
