https://www.taxtmi.com/caselaws?id=465471 Imported goods were held classifiable under Customs Tariff Item 8471 4190 as automatic data processing machines, with Chapter Note 5(A) to Chapter 84 supporting the classification rather than the Revenue's proposed treatment under heading 9504 for toys. The Tribunal relied on an earlier decision involving the same respondent and similar goods, and found no basis to depart from that view. As the 8471 classification was sustained, the claimed benefit of Basic Customs Duty exemption under Notification No. 24/2005-Cus. was also maintained. en-us Mon, 26 Aug 2024 00:00:00 +0530 Fri, 26 Dec 2025 19:22:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=465471 Imported goods were held classifiable under Customs Tariff Item 8471 4190 as automatic data processing machines, with Chapter Note 5(A) to Chapter 84 supporting the classification rather than the Revenue's proposed treatment under heading 9504 for toys. The Tribunal relied on an earlier decision involving the same respondent and similar goods, and found no basis to depart from that view. As the 8471 classification was sustained, the claimed benefit of Basic Customs Duty exemption under Notification No. 24/2005-Cus. was also maintained. Case-Laws Customs Mon, 26 Aug 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=465471