COMMISSIONER OF CUSTOMS, CHENNAI Vs. M/S. CELETRONIX INDIA PVT. LTD.
SUPREME COURT OF INDIA
COMMISSIONER OF CUSTOMS, CHENNAI
M/S. Celetronix India Pvt. Ltd.
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(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.
In view of the above, these civil appeals are
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