2008 (12) TMI 557 - AT - Customs

Summary

The Appellate Tribunal CESTAT, NEW DELHI issued a judgement in 2008 (12) TMI 557. The case involved an appeal against an order by the Commissioner related to the classification of imported goods. The appellant sought to classify 43 IBM CPUs under 84719000 and 43 flat Monitors under CTH 9013. The Commissioner (Appeals) agreed to revise the classification of monitors but denied exemption for mouse and keyboard as there was no evidence of their import. The appellant argued that they had ordered a desktop computer set including CPUs, monitors, mouse, and keyboard. The Tribunal upheld the Commissioner's decision based on the examination report which indicated only CPUs and monitors were imported. However, the Tribunal remanded the matter back to the original authority to consider the claim of exemption for CPUs under Serial No. 1 of Notification No. 76/2004, providing the appellant with a reasonable opportunity for a personal hearing. The appeal was disposed of accordingly.