9911796707
TMI Blog2016 (4) TMI 764X X X X Extracts X X X X X X X X Extracts X X X X ..... he equipment and after examination of the applicable Chapter Notes came to the conclusion that they are correctly classifiable under CTH 85285100. - Decided against the revenue - Customs Appeal No. 78 of 2012 with C.O. No. 3043 of 2012 - Final Order No. 51164/2016 - Dated:- 7-4-2016 - Ms. Archana Wadhwa, Member (Judicial) And Shri B. Ravichandran, Member (Technical) For the Petitioner : Shri Sanjay Jain, Authorized Representative (DR) For the Respondent : Shri S.K. Pahwa, Advocate ORDER Per. B. Ravichandran The main appeal in this case is filed by the Revenue against the order dated 24/11/2011 passed by Commissioner of Customs (Appeals), New Delhi. The brief facts of the case are that the respondent imported inter ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eal records. The point of dispute is the correct classification of interactive electronic white board imported by the respondent. Three competing claims of classification are made in the present case; these are 84716090 [as per respondent], 84729090 [as per Original Authority] and 85285100 [as per Commissioner (Appeals)]. The prayer in the appeal by the Revenue is to restore the classification as ordered by the Original Authority. The prayer in the Cross Objection filed by the respondent is to dismiss the Department s appeal and also allow their claim for classification. We have to examine the nature of the product in the present case. We have perused the User Guide for the said Electronic White Board and also various technical literature s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 84729090 Other 5. Even a preliminary perusal will reveal the scope of the above-mentioned entry. All these equipments which are falling under 8472 are generally of such nature which are mainly used in a day-to-day office function. The impugned goods which are interactive teaching device which is mainly used for class room teaching or in the conferences and meetings and work only when connected to a computer and projector cannot fall under the general/broad category of other office machine . The nature of machines falling in the main heading have no class resemblance to the impugned goods. 6. Further, we note that the Tribunal s decision in Godrej Pacific Technology Ltd. vs. CC, Mumbai (supra) will not a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . We find that Note 5 of Chapter 84 has to be examined and applied to decide the claim. Note 5 (D) states that Heading 8471 does not cover the monitors and projectors not incorporating television reception apparatus when presented separately, even if they meet all the conditions set forth in para (C) of the said Note. Further, para (E) states that machines incorporating or working in conjunction with an automatic data processing machine and performing a specific function other than data processing are to be classified in the heading appropriate to their respective functions or failing that in residual headings. Application of the above-mentioned Chapter Note may be appreciated alongwith the fact that the mounted electronic white board is pr ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
