https://www.taxtmi.com/caselaws?id=165703 The court ruled in favor of the petitioners, a company running Tata Consultancy Services, in a case involving the classification of an imported computer system. The court determined that the computer system should be classified as a machine under Tariff Item No. 72(b) instead of an electrical apparatus under Tariff Item No. 73. The customs authorities were directed to refund the excess duty paid by the petitioners and awarded them the costs of the petition. en-us Sat, 19 Sep 1981 00:00:00 +0530 Thu, 07 Aug 2014 16:28:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=165703 The court ruled in favor of the petitioners, a company running Tata Consultancy Services, in a case involving the classification of an imported computer system. The court determined that the computer system should be classified as a machine under Tariff Item No. 72(b) instead of an electrical apparatus under Tariff Item No. 73. The customs authorities were directed to refund the excess duty paid by the petitioners and awarded them the costs of the petition. Case-Laws Customs Sat, 19 Sep 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=165703