50709/2021
8471 60 24 ---- Graphic printer u Free -
8471 60 25 ---- Plotter u Free -
8471 60 29 ---- Other u Free -
8471 60 40 --- Keyboard ... Free -
8471 60 50 --- Scanners u Free -
8471 60 60 --- Mouse u Free -
8471 60 90 --- Other u Free -
8471 70 - Storage units :
8471
Central
Excise Tariff Act reads as follows:
Tariff Item Description of goods
8471 Automatic data processing
machines and units thereof;
magnetic or optical readers,
machines ... processing such
data
15. In Chapter 85 an ADPM is described as
under:
"Note 5 of Chapter 85 defines the expression "automatic
data
follows:-
"14.There is no doubt that the object of introducing Chapter XX-
A containing Section 498-A in the Indian Penal Code ... would prevent women
from settling earlier. That is not the object of Chapter XX-A of the
Indian Penal Code ".
In view
will be appropriate to refer to
the relevant entries contained in Chapter 85 of the First Schedule to
the Tariff Act .
16. The relevant entries ... principally used in an u
automatic data processing system of heading 10% -
8471
8528 49 00 -- Other..................................... 10% -
- Other monitors
goods', which are included in any of the headings
of chapter 84 or 85, to be classified in their respective headings even ... 2012
3
if they are principally for use with machines of headings 8471 of First
Schedule to the Customs Tariff Act, 1975 .
2. Revenue
goods', which are included in any of the headings
of chapter 84 or 85, to be classified in their respective headings even ... 2012
3
if they are principally for use with machines of headings 8471 of First
Schedule to the Customs Tariff Act, 1975 .
2. Revenue
Cc Sea Ch - Viii vs Dr Rai Memorial Cancer Institute on 3 February, 2022
CUSTOMS
Dr Rai Memorial Cancer Institute vs Cc Sea Ch - Viii on 3 February, 2022
CUSTOMS
tariff enumeration does not offer scope for
traversing beyond the ninety eight chapters making it evident that
certainty of fitment is one of the characteristics ... removeable or exchangeable disk drives. The
Revenue considers the imported items under 8471 70 30
whereas the impugned order by the Commissioner (Appeals)
held
tariff enumeration does not offer scope for
traversing beyond the ninety eight chapters making it evident that
certainty of fitment is one of the characteristics ... removeable or exchangeable disk drives. The
Revenue considers the imported items under 8471 70 30
whereas the impugned order by the Commissioner (Appeals)
held
