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Central Excise - Highlights / Catch Notes

Home Highlights March 2018 Year 2018 This

Classification of goods - Terminal and Computer ...


Goods Classification: Computer Upgrade Units as Sub-Assemblies, Not Complete Machines Under Chapter 8471.00 for Tax Purposes.

March 26, 2018

Case Laws     Central Excise     AT

Classification of goods - Terminal and Computer upgrades/up-gradation - upgrade units though helps in enhancing the capacity of the computer but unit itself is not complete machine therefore it cannot fall under Chapter 8471.00 since upgrades units being sub assembly - AT

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