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TMI Blog2016 (3) TMI 193X X X X Extracts X X X X X X X X Extracts X X X X ..... Per R. Periasami Revenue has filed this appeal against the order passed by the Commissioner (Appeals). The short issue involved in this case relates to import and clearance of consumer electronics PC classifiable under CTH 8471 3010. The respondent, M/s. HCL Infosystems Ltd., imported the said goods and classified the same under CTH 8471 and claimed benefit under Notification No. 76/2004. The ad ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nds of appeal and drew the attention of the Bench at pages 4 & 5 of the adjudication order and submits that what is imported is only a consumer electronics PC having all the functions of TV, DVD, multimedia, etc. The adjudicating authority has rightly classified it under CTH 8479 as equipment having more than one function. She relied on the decision of the Tribunal inthe case of Xerox Modicorp Ltd ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sed the case laws relied on by learned AR. on perusal of both the adjudication order as well as the order passed by Commissioner (Appeals), we find that the lower appellate authority has brought out the technical details as per the literature available along with the imported goods. In order to classify an item under 8479 as per the said Chapter Note 7, where the principal function of the machine ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pose of the impugned goods is as an ADP Machine." 5. We find that there is no dispute on the fact that the goods imported are consumer electronics CP with additional components of audio, video, multimedia etc. Therefore, the goods are rightly classified under CTH 8471. Therefore, we do not find any infirmity in the order passed by Commissioner (Appeals) so far as classification the product under ..... X X X X Extracts X X X X X X X X Extracts X X X X
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