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Imported Student Response Systems Classified as Electrical Machines; Tribunal Upholds Commissioner's Decision, Rejects Appeal.
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....Classification of imported goods - electrical machines or Apparatus - ''Student interactive respond system'' under CTH 8471 60 29 - The Tribunal confirmed the order of Commissioner that the equipments are teaching accessories which enable students in a class to respond to queries and these equipments are used along with the ADP machine. Considering the above and the fact that similar items being cleared under CTH 8471 at Hyderabad and Chennai organizations as seen from the Bill of Entry placed before us, there is no merit in the Department Appeal and the same is rejected.....