https://www.taxtmi.com/caselaws?id=750998 CESTAT Mumbai allowed the appeal challenging classification of imported goods. The importer claimed goods were automatic data processing machines under heading 8471, while customs authorities classified them as plastic toys under heading 9503. The tribunal found the adjudicating authority failed to establish that goods lacked essential components of data processing machines, including central processing unit and input/output units. The goods contained hardware processing oral queries for sound, motion, or image responses. The tribunal held customs authorities did not follow proper classification rules or SC precedents in HPL Chemicals and Hindustan Ferodo cases. The order was set aside, allowing classification under heading 8471. en-us Tue, 19 Mar 2024 00:00:00 +0530 Mon, 02 Sep 2024 13:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=750998 CESTAT Mumbai allowed the appeal challenging classification of imported goods. The importer claimed goods were automatic data processing machines under heading 8471, while customs authorities classified them as plastic toys under heading 9503. The tribunal found the adjudicating authority failed to establish that goods lacked essential components of data processing machines, including central processing unit and input/output units. The goods contained hardware processing oral queries for sound, motion, or image responses. The tribunal held customs authorities did not follow proper classification rules or SC precedents in HPL Chemicals and Hindustan Ferodo cases. The order was set aside, allowing classification under heading 8471. Case-Laws Customs Tue, 19 Mar 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=750998