2003 (6) TMI 276 - AT - Customs

Summary

The appeal involved the classification and exemption eligibility of imported goods under Notification 506/88. The goods included DCA equipment, RACAL MILGO equipment, RACALVADIC, and start-up spares. The appellant claimed exemption only for the DCA equipment, which was considered as part of a data processing system and eligible for the exemption. The Commissioner's classification as telephone communication equipment was rejected, and the DCA equipment was deemed a part of a data processing system falling under Chapter 84.74, entitling it to the notification benefit. The appeal was allowed in part.