TaxTMI 
TaxTMI 
2019 (4) TMI 1094
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....ication made in the Bill of Entry by making the query they were asked to explain the functioning of goods and how the same has been classified under 84715000. 2.3 After taking information provided by the appellant, product catalogue etc., department was of the view that imported goods were more appropriately classifiable under heading 84713010 and informed the appellants. 2.4 After taking into account the submissions made by the part vide their letter dated 10.12.2010 and during personal hearing on 10.12.2010, the issue of classification was adjudicated by the Assistant Commissioner as per his order referred in para 1, supra. 2.5 Aggrieved by the order of Assistant Commissioner, appellants filed the appeal before Commissioner (Appeal). Commissioner (Appeal) upheld the order of Assistant Commissioner and dismissed the appeal filed by the party as per his order referred in para 1, supra. 2.6 Aggrieved appellants have filed this appeal before CESTAT. 3.1 Appellants have in their appeal assailed the order of Commissioner (Appeal) stating- A. The finding of the adjudicating authority that the product contains a keyboard is incorrect. The product does not contain an in-built physi....
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....tion system, graphic tablet, or modem." c. Page 395, "peripheral A device, such as a printer or disk drive, connected to and controlled by a computer but external to the computer's central processing unit." d. Page 407, "portable computer A computer with a screen and keyboard built in designed to be transported easily from one location to another." e. Page 289, "Laptop Computer A small portable computer that's light and small enough to hold on your lap. Small laptop computers, which weigh less than 6 pounds and can fix in a brief case, are called notebook computers. The smallest portable computers, weighing about 5 pounds are called subnotebook computers." f. Page 263, "notebook computer A portable computer that typically weighs less than 7 pounds and measures about 8"X11"X1 ½" inches easily fitting inside a briefcase. Notebook computers, unlike subnotebook computers, usually include a floppy disk drive." v. As per The Hutchinson "Dictionary of Computing, Multimedia and The Internet"", page 41, "Keyboard an input device resembling a typewriter keyboard, used to enter instructions and data. There are many variations on the input and labeling of keys. Extra nume....
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....se of arguments. 5.2 The competing entries in which revenue has classified the imported goods and in which appellants had claimed the classification at the relevant time read as follows 8471 Automatic data processing machines and units thereof; magnetic or optical readers, machines for transcribing data on to data media in coded form and machines for processing such data, not elsewhere specified or included 8471 30 - Portable automatic data processing machines, weighing not more than 10 kg, consisting of at least a central processing unit, a keyboard and a display: 8471 30 10 --- Personal computer 8471 30 90 --- Other - Other automatic data processing machines : 8471 41 -- Comprising in the same housing at least a central processing unit and an input and output unit, whether or not combined : 8471 41 10 --- Micro computer 8471 41 20 --- Large or main frame computer 8471 41 90 --- Other 8471 49 -- Presented in the form of systems 00 8471 50 00 - Processing units other than those of sub-headings 8471 41or 8471 49, whether or not containing in the same housing one or two of the following types of unit: stora....
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....Commissioner has in his order para 9 observed as follows: "9. I find that goods are automatic data processing machine with CPU display and keyboard. They weigh 2.44 kg approximately. The weight of any goods is an important deciding factor for portability. The oxford dictionary defines portable as "that can be easily carried and not permanently fixed in a place." I observe that the size 47.6 cm * 36.5 cm is not a limiting factor for portability. The absence of in-built rechargeable battery does not make it non-portable. The goods have integrated CPU and VDU with touch-screen and has compact design. It can be carried by the user from one place to another. Hence the importer's contention that the imported goods cannot be treated as portable because it is not foldable and has no in-built rechargeable battery is not sustainable. HSN Explanatory Notes to sub-heading 847130 states - "this sub-heading covers automatic data processing machine weighing not more than 10 kg. These machines which are equipped with a flat screen may be capable of operating without an external source of electric power and often have a modem or other means for establishing a line with a network." Hence it is ver....