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of <h1>Games CDs classified as video games under 9504.10, not data processing devices. Appeal dismissed.</h1> <h3>HI-TECH COMPUTERS Versus COMMISSIONER OF CUSTOMS, BANGALORE</h3> The Tribunal affirmed the classification of games CDs under Chapter sub-heading 9504.10 as video games, rejecting the appellant's argument for ... Classifiaction Issues: Classification of games CDs under Chapter sub-heading 8471 or 9504.10Analysis:1. The appellant contested the classification of games CDs under Chapter sub-heading 9504.10 instead of 8471 as input devices essential for data processing. The Commissioner (Appeals) rejected this argument, citing the definition of data processing and HSN entry of sub-heading 9504.10, which includes games with electronic displays beyond those played with a television receiver. The Tribunal referenced a previous case to support this interpretation, emphasizing that the CDs in question do not qualify as data processing machines or readers under Heading 84.71. The instructional manual and technical write-ups provided did not alter this conclusion. The appeal was dismissed based on the findings that the CDs did not merit classification under Heading 84.71 but under 9504.10.2. The appellant's counsel argued that video games should be considered accessories to computers as they are played exclusively with computers, not television sets. However, the Tribunal upheld the Commissioner (Appeals) order, noting that the items were specifically classified under Chapter sub-heading 9504.10. The rule stating that items classified under multiple headings should be placed under the last applicable heading was invoked. The party's admission that video games software cannot be equated with data processing further supported the classification under 9504.10.3. After considering arguments from both sides and reviewing the records, the Tribunal affirmed the classification of the games CDs under Chapter sub-heading 9504.10 as video games. Rule 3(c) of the Interpretation Rules was applied to determine the appropriate heading, supporting the decision to reject the appeal. The items were deemed to be video games as described under Chapter sub-heading 9504.10, and not parts or accessories of computers under Chapter 8471, as claimed by the party. The appeal was found to lack merit and was consequently dismissed.
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