1998 (7) TMI 189

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....ondent. [Order per : P.C. Jain, Member (T)]. - Briefly stated the facts of the case are as follows :- 2. The importer herein imported certain goods described in the Bill of Entry filed by them under Section 46 of the Customs Act as "complete computer". The goods were assessed accordingly and cleared from the Customs charge. Later on they filed the refund application claiming that the....

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....e submits that these three items help in quicker and accurate typesetting with the help of computerised system built therein and therefore, the goods should be assessed under Tariff sub-heading 8442.20, as contended. In support of his submission learned Advocate has attempted to rely upon extracts from the New Encyclopaedia Britannica dealing with computerised typesetting. He submits that the said....

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....course of hearing. 4. Opposing the contention learned JDR Shri S.N. Ojha submits that the goods have been described in the Bill of Entry as complete computer. The goods have since been cleared out of Customs charge and there is no other material to support the contention of the appellants that the goods are typesetting machines as an aid to printing. He submits that description of the good....