2017 (10) TMI 714

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....i B, Balamurugan, AC (AR) For the 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/classificati....

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.... inputs for high definition picture reproduction • Video composite 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 ....

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....assifiable under CTH 85285900 under 'Other' and denied the exemption of BCD claimed by respondents under CTH 85285100 in 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 ....

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....ur attention to the Board Circular No.33/07, dated 10.09.2007. That a comparative chart was given in such Circular guiding to distinguish 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....