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TMI Blog2004 (9) TMI 414X X X X Extracts X X X X X X X X Extracts X X X X ..... ing 9504.10 as Video games can be played with a television receiver. The finding recorded by the Commissioner (Appeals) is extracted below - I have carefully examined the facts of the case, order (original), the ground of appeal and the submissions made at the time of personal hearing. The crux of the appellant s argument is that the games CDs imported are nothing but input devices and have to be to understood as a data processing machine. To use the appellant s own language it is claimed that these are nothing but input devices which are essential for giving the necessary commands to the computer to enable processing of data ..... I am not persuaded to share the appellant s view. The Penguin Dictionary of Computers, Third Edition de ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or included. As can be seen from the above the CDs in question certainly do not qualify to the classified, first of all as a machine and secondly either as data processors or readers or machines for transcribing data etc., as detailed in the heading. Therefore I have no hesitation in holding that the CDs in question certainly do not merit classification under Heading 84.71 but under 9504.10. This is also clear from Chapter Note 5(A) of Chapter 84, which describes the expression automatic data processing machines. Before concluding it is pertinent to record that the instructional manual and the technical write-ups furnished at the time of personal hearing also do not advance the case. It is only automatic data processing machines, other m ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... th the sides and perused the records. It is admitted that the item is Video game and specifically it is mentioned in chapter sub-heading 9504.10. In terms of Rule 3(c) of the Interpretation Rules, when items qualified to be classified more than one heading then the last of the heading is to be accepted. The reason given by both the authorities below is just and proper and we are of the considered opinion that the item cannot be considered as parts and accessories of the computers for classification of item under Chapter 8471 as claimed by the party. The items are Video games and Video games are specifically described under Chapter sub heading 9504.10. There is no merit in the appeal and the same is rejected. - - TaxTMI - TMITax - Custom ..... X X X X Extracts X X X X X X X X Extracts X X X X
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