9911796707
TMI Blog2016 (3) TMI 193X X X X Extracts X X X X X X X X Extracts X X X X ..... s to be classified under CTH 8479 - Held that: the goods are to be classified under CTH 8471 because in order to classify an item under 8479 as per the said Chapter Note 7, the principal function of the machine is for more than one purpose which is not the case here. - Decided against the revenue - C/274/2005 - Final Order No. 41471/2015 - Dated:- 26-10-2015 - R Periasami, Member (T) And P K Ch ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion order and allowed the appeal of the respondent-importer. The department reviewed the said Order-in-Appeal and has filed the present appeal. 2. This appeal was listed for hearing on 13.8.2015, 15.9.2015 and nobody represented on behalf of respondents on these dates. Today also none appeared on behalf of the respondent nor any cross-objection filed. Since the appeal relates to the year 2005, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d on perusal of the records, we find that the short issue in this appeal relates to classification of the imported goods declared as consumer electronics PC is classifiable under CTH 8471 as claimed by the importer-respondent or under CTH 8479 as held by the adjudicating authority. The period of import relates to 2004 and the respondent has imported the Consumer Electronics PC under Bill of Entry ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e principal purpose - principal purpose of computing is not covered in heading CTH 8471. 9. As per the product Data Sheet Beanstalk Neo is a powerful personal computer which provides for computing and multimedia functionality. It is an intel 865G (Springdale) chipset system supporting single Intel Pentium 4 CPU in UPGA478 package with 800 MHz system bus. Microsoft's media centre ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
