8471 50 00.
5.8 Appellants have in their appeal memo claimed
alternate classification under CTH 8471 49 00. Sub
Heading Note 2 to Chapter ... reads as under:
"2. For the purposes of sub-heading 8471 49, the term
"systems" means automatic data processing machines
whose units
pointed out that in subheading No.8471 30, the
description of the IT product has been given as
"Potable digital automatic data processing ... Reference was made to Chapter 84 of
the Central Excise Tariff Act, 1985 and more
particularly, to subheading No.8471 30, which is
identically
Chapter Note 5D(ii),
it is made clear that such mobile phones shall not be classified
11
C/54159/2018
under Heading 8471 when they ... accordingly hold that the goods in question are properly classifiable
under Chapter Heading 8518 22 00. We may also add that the
invoices raised
8471 49, the term
"SYSTEM" means automatic data processing machines
whose units satisfy the conditions laid in down Note 5(B) to
Chapter
LAXMAN PANSARE
Petition(s) for Special Leave to Appeal (Crl.) No(s). 8471/2019
THE STATE OF UTTAR PRADESH Petitioner(s)
VERSUS
VIDYA DEVI Respondent ... terms of Order XXII Rule 6,
Supreme Court Rules, 2013 read with Chapter XIV Clause
15(iii), Supreme Court Practice and Procedure, 2017. Ld.
Counsel
Unknown vs Union Of India on 22 April, 2019
Bench: S.Manikumar , Subramonium Prasad
1
Alchemist Infra Realty Ltd. vs Sebi on 13 August, 2019
Author: Tarun Agarwala
Bench: Tarun
Skymates (India) Pvt. Ltd vs M/S Hindustan Exports on 24 January, 2019
IN THE
