https://www.taxtmi.com/caselaws?id=328134 Goods classification turned on whether the product was a "Compact Media Centre" or a "K-Yan Computer System". The Tribunal's classification in favour of the assessee was supported by technical material, including the opinion of the Additional Director, Department of Technology, and evidence that K-Yan combined computing power with a large screen display through an in-built projection system developed with IIT Bombay. The projection unit could not be used in isolation and functioned as a substitute for a monitor. On that cogent material, the SC found no basis to interfere and upheld the assessee's classification. en-us Fri, 22 Apr 2016 00:00:00 +0530 Thu, 20 Oct 2016 15:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=328134 Goods classification turned on whether the product was a "Compact Media Centre" or a "K-Yan Computer System". The Tribunal's classification in favour of the assessee was supported by technical material, including the opinion of the Additional Director, Department of Technology, and evidence that K-Yan combined computing power with a large screen display through an in-built projection system developed with IIT Bombay. The projection unit could not be used in isolation and functioned as a substitute for a monitor. On that cogent material, the SC found no basis to interfere and upheld the assessee's classification. Case-Laws Customs Fri, 22 Apr 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=328134