2016 (3) TMI 193

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.... the Respondent : None ORDER Order Per R. Periasami Revenue has filed this appeal against the order passed by the Commissioner (Appeals). The short issue involved in this case relates to import and clearance of consumer electronics PC classifiable under CTH 8471 3010. The respondent, M/s. HCL Infosystems Ltd., imported the said goods and classified the same under CTH 8471 and claimed bene....

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....rits. 3. The learned AR reiterated the grounds of appeal and drew the attention of the Bench at pages 4 & 5 of the adjudication order and submits that what is imported is only a consumer electronics PC having all the functions of TV, DVD, multimedia, etc. The adjudicating authority has rightly classified it under CTH 8479 as equipment having more than one function. She relied on the decision of....

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....Chapter Note 7 of Chapter 84 and has also discussed the case laws relied on by learned AR. on perusal of both the adjudication order as well as the order passed by Commissioner (Appeals), we find that the lower appellate authority has brought out the technical details as per the literature available along with the imported goods. In order to classify an item under 8479 as per the said Chapter Note....