https://www.taxtmi.com/caselaws?id=167111 Imported old and disused data-processing machines brought in "as is condition" for salvage of usable parts were classified under Heading 72(b), 72(3) or 72(6) of the Indian Customs Tariff, rather than Heading 73, because their true tariff character was governed by their condition and the supporting precedent accepted that classification. The goods were also held not to fall within Tariff Item 33D of the Central Excise Tariff, since disused salvage machines were not office machines for the purpose of additional duty. The Tribunal therefore modified the impugned orders in favour of the importers and set aside the levy of additional duty. en-us Fri, 17 Aug 1984 00:00:00 +0530 Sat, 06 Dec 2014 11:47:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167111 Imported old and disused data-processing machines brought in "as is condition" for salvage of usable parts were classified under Heading 72(b), 72(3) or 72(6) of the Indian Customs Tariff, rather than Heading 73, because their true tariff character was governed by their condition and the supporting precedent accepted that classification. The goods were also held not to fall within Tariff Item 33D of the Central Excise Tariff, since disused salvage machines were not office machines for the purpose of additional duty. The Tribunal therefore modified the impugned orders in favour of the importers and set aside the levy of additional duty. Case-Laws Customs Fri, 17 Aug 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167111