2008 (12) TMI 557

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....for the Respondent. [Order per : M. Veeraiyan, Member (T) (for the Bench)]. - This is an appeal against the order of the Commissioner No. CC(A)/426/ACU/Delhi-1/2005 dated 27-10-05. 2. Heard both sides. 3.1 The appellant filed Bill of Entry dated 22-12-04 for clearance of 43 numbers of IBM CPUs seeking classification under 84719000 and 43 numbers of flat Monitors seeking class....

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....and key board had also been imported, therefore, he denied the exemption sought for. 5. Learned advocate submits that they produced documents like the purchase order, catalogue and letter from the supplier in support of their claim that they placed order for desk top computer and that they also imported mouse and keyboard. However, Commissioner (Appeals) did not accept the said evidence. H....

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....t has filed Bill of Entry only for 43 numbers of CPUs and 43 numbers of Monitors and the packing list produced was also to that effect. If Keyboards were also supplied, normally, same would have been mentioned separately in the packing list. They are not small items like the mouse which could be, perhaps, put in other packets. At any rate, reliance placed by Commissioner (Appeals) on the examinati....