(A.K. Sikri and Rohinton Fali Nariman, JJ.)
Commissioner of Customs, Chennai __________________ Appellant
v.
M/s. Celetronix India Pvt. Ltd. _____________________ Respondent
Civil Appeal No. 4147 of 2007, decided on April 22, 2016
With
Civil Appeal No. 2038 of 2014
The Order of the court was delivered by
Order
1. The issue in these appeals is as to whether the goods of the respondents would classify as “Compact Media Centre” or “K-Yan Computer Systems”. We find that the Tribunal, while deciding the issue in favour of the assessee and categorizing the same as “K-Yan Computer Systems”, has gone by the opinion of the Additional Director, Department of Technology, Government of India who has clarified the position as under:
“From the catalogue, it is noted that K-Yan has been developed with IIT (Bombay). The product combines the computing power of a complaint with large screen display provided by an in-built projection system to delivery powerful outcomes through the use of technology for large screen projection to a wider audience. The projection system cannot be used in isolation but replaces the functionality of a monitor.”
2. The view of the Tribunal is, thus, based on cogent material and does not call for any interference.
3. In view of the above, these civil appeals are dismissed.
Civil Appeal No. 4147/2007
Commr. of Customs, Chennai ____________________ Appellant
v.
M/s. Celetronix India Pvt. Ltd. ________________ Respondent
WITH C.A. No. 2038/2014
Date : 22/04/2016 These appeals were called on for hearing today.
(Before A.K. Sikri and Rohinton Fali Nariman, JJ.)
For Appellant(s) Mr. K.S. Radhakrishnan, Sr. Adv.
Ms. S. Manchanda, Adv.
Ms. Rukhmini Bobde, Adv.
For Mr. B. Krishna Prasad, Adv.
For Respondent(s) Mr. V. Lakshmikumaran, Adv.
Mr. M.P. Devanath, Adv.
Mr. Hemant Bajaj, Adv.
Ms. L. Chamaye, Adv.
Mr. Aditya Bhattacharya, Adv.
Mr. Anandh K., Adv.
Mr. Rupesh Kumar, Adv.
Mr. Jitin Singhal, Adv.
Mr. Pravesh Bahuguna, Adv.
UPON hearing the counsel the Court made the following
Order
4. The civil appeals are dismissed in terms of the signed order.
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