2017 (11) TMI 973

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....t. Shri A. Cletus, ADC (AR), for the Respondent. ORDER [Order per : D.N. Panda, Member (J)]. - Relying on copy of Bill of Entry available at page 14 of the appeal folder, ld. counsel says that appellant imported "Computer Parts Input-Output Unit EOV DIGITIZER" which is nothing but substitute of dark room of X-ray laboratory to depict picture of an object. When it depicts the picture allow....

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....TH 8471 41 90. 3. In order to strengthen his argument, ld. counsel relied on pages 23 and 35 of the paper book to show that goods that came to India was a digitizer as per description appearing in section XVII of HSN dealing with CTH 9022. That explains the character of apparatus based on the use of X-rays. Further, section XVI of HSN dealing with Chapter 84 explains what is data processin....

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....paratus, X-ray tubes and other X-ray generators, high tension generators, control panels and desks, screens, examination or treatment tables, chairs and the like". 5. Further submission of Revenue is that once the X-ray is captured in a digitalized form, the object is depicted on the display for visibility thereof. Therefore the goods that was brought was not computer or computer apparatus....