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Issues involved:
Classification of CRT display unit, printed circuit boards, and other electronic components imported by a company. Analysis: The appeal addressed the classification of various electronic components imported by a company. The first issue concerned the CRT display unit, which was agreed by the Senior Manager-Finance of the appellants to be a complete machinery classified under Heading 8540.89. The second issue involved printed circuit boards (PCBs) at Sl. No. 7 of the bill of entry, contended to be parts of the main machine under Heading 90.32 by the appellants. However, the department classified them under a different heading. The third issue pertained to the goods at Sl. No. 8 of the bill of entry, which were argued to be parts of a data processing unit by the Respondent but were claimed by the appellants to be parts of the main machine under Heading 90.32. In the arguments, the Senior Manager-Finance of the appellants conceded the classification of the CRT display unit but disputed the classification of the PCBs and other components. The Respondent, on the other hand, contended that the PCBs should be classified along with the main machine under Chapter 90, and the goods at Sl. No. 8 should be classified under a different sub-heading. After considering the submissions from both sides, the Tribunal confirmed the classification of the CRT display unit as per the department's order. Regarding the PCBs, the Tribunal upheld the classification under Heading 9032.90, as they were deemed parts of the main machine falling under Chapter 90. The Tribunal disagreed with the Respondent's argument regarding the classification of the goods at Sl. No. 8, stating that these parts were also suitable for use with the machine under Chapter 90 and should be classified under sub-heading 9032.90. The Tribunal found no evidence presented by the appellants to challenge the classification under Heading 8473.30, thus disposing of the appeal accordingly.
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