2017 (10) TMI 714

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....Respondent Ms. S. Ragini, Adv. ORDER Per: Bench The above appeal is filed by the department. 2. The brief facts are that the respondent filed ex-bond bill of entry for clearance of 445 nos. of ILP 45 Professional LCG Monitors of Sharp brand valued at Rs. 76,82,361.46/- @ USD 850/pc. The department entertained doubt regarding description/classification of goods and, therefore, a query was given....

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.... terminals (BNC connectors) * S-Video input (DIN 4 pin) RS 232C * Video component input Y, Pb/Cb, Pr/Cr * Separate dedicated Audio Line in (stereo jack) * to meet a wide range of PC software as well as DVE and video. 2.1 The importers initially classified the goods under CTH85 31 2000 as indicator panels incorporating LCD or LED. Thereafter, they contended to be classified as CTH 85285100....

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....terms of Notification No.24/2005 (Sl.No.17), dated 01.03.2005. Being aggrieved, appellant filed appeal before Commissioner (Appeals), who vide the order impugned herein, set aside the order observing that the goods would fall under the description of CTH 85285100, since the monitor has most of the characteristics principally of a Computer Monitor rather than a TV monitor. The department is before ....

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....uish between Computer monitor and TV/Video monitor. That the Commissioner (Appeals) has relied upon the guidelines of this Circular to hold that the goods fall under the category of Computer monitors and are classifiable under 85285100. That Board Circular is binding upon the department and, therefore, the appellants have been rightly allowed the benefit of notification. 6. Heard both sides. 7. ....