https://www.taxtmi.com/caselaws?id=73017 Imported goods described as a computer selective calling system were treated as a computer sub-system under Heading 84.51/55(2) of the Customs Tariff Act, read with Notification No. 272/76-Customs, because the Department of Electronics certified them for use with computer switch centres and the import licence described them similarly. The Department did not rebut that material, and no further expert opinion was considered necessary. On that basis, the claimed classification was accepted and reassessment was held warranted, with consequential relief following for the assessee. en-us Wed, 13 Apr 1983 00:00:00 +0530 Thu, 26 May 2011 15:54:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73017 Imported goods described as a computer selective calling system were treated as a computer sub-system under Heading 84.51/55(2) of the Customs Tariff Act, read with Notification No. 272/76-Customs, because the Department of Electronics certified them for use with computer switch centres and the import licence described them similarly. The Department did not rebut that material, and no further expert opinion was considered necessary. On that basis, the claimed classification was accepted and reassessment was held warranted, with consequential relief following for the assessee. Case-Laws Central Excise Wed, 13 Apr 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73017