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TMI Blog2017 (5) TMI 1067X X X X Extracts X X X X X X X X Extracts X X X X ..... Sharma, DR for the Revenue Rep. by Shri S.K. Pahwa, Advocate for the Assessee ORDER Per Mr. V. Padmanabhan The appeals have been filed by the Revenue against OIA Nos. OIA-CCA-CUS-576-2014 dated 10.11.2014 and OIA-CC-A-CUS-231-2015 dated 20.02.2015 passed by Commissioner (Appeals) of Customs, New Delhi. 2. The dispute is with reference to certain goods imported by the respondent at ICD, TKD ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for the Revenue as well as Shri S.K. Pahwa, ld. Counsel for the respondent. 4. The imported goods comprising the PC cabinet with built-in key board, mouse pad, mother board, USB camera and sound card. The processor, HDD storage and optical device and on board VGA display when added to the system, the system is capable of functioning as a personal computer. As rightly submitted by the respondent, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the goods falling under Chapter heading 85.25 to 85.28). The Commissioner (Appeals) in the impugned order has adopted a stand that the impugned goods are nothing but accessories of computer system and hence, classifiable under CETH 8473. He has further held that the impugned goods cannot be consider as solely or principally a part of interactive whiteboard even if the interactive whiteboard can ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . This fairly establishes that impugned goods are parts/ accessories of PC, therefore, the classification of the goods will be under Chapter heading 8473. They do not become part of the Interactive Electronics Whiteboard even if the computer itself is used to project on to the whiteboard. 7. In view of the above discussion, we find no reasons to interfere with the impugned order. Accordingly, the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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