2016 (4) TMI 764

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....are that the respondent imported interactive white board and claimed Customs Tariff Heading (CTH) 84716090. The classification was decided by the Original Authority under CTH 84729090. The respondent filed appeal which resulted in the impugned order. The learned Commissioner (Appeals) set aside the original order but classified the product under CTH 85285100. The present appeal by the Revenue is against this order. The main ground of the appeal is that the impugned goods will correctly fall under Heading 8472 as a type of machine used in offices, factories, schools etc. Based on the Tribunal s decision in Godrej Pacific Technology Ltd. vs. CC, Mumbai reported in 2004 (169) E.L.T. 100 (Tri. Mumbai) classification was sought under CTH 8472909....

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....nd also various technical literature submitted by the respondent. The product is described as a PC based Input Equipment which when connected with projector and PC can be used for functions such as writing, noting, drawing, geometric graphics, editing, printing and storing. Some of the key features of the white board are that it creates an interactive environment for teaching and demonstration, if connected with PC and projector under the support of dedicated software. The electronic pen supplied with the white board can operate the PC instead of mouse. The said electronic pen can write, erase, copy, replay and save files. 4. First we consider the correctness of classification by the Original Authority which is now sought to be restored ....

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....er the practice then existing the goods were classified under Chapter Heading 847290 which required import licence and hence as the appellant did not have such licence the goods were liable to confiscation. From the order it is seen that the equipments in that case had inbuilt copying system. We find that the Tribunal s order in the said case will not assist in finding the correct classification in the present dispute. In view of the above position and also for the reasons recorded hereafter, we find the classification of the impugned goods under 84729090 is not sustainable. 7. This leaves us with the competing claim between CTH 8471 and 8528. The respondent s claim is for CTH 8471. The main heading is : 8471  Automatic data p....