COMMISSIONER OF CUSTOMS, CHENNAI Vs. M/S. CELETRONIX INDIA PVT. LTD.
LAWS(SC)-2016-4-94
SUPREME COURT OF INDIA
Decided on April 22,2016

COMMISSIONER OF CUSTOMS, CHENNAI Appellant
VERSUS
M/S. Celetronix India Pvt. Ltd. Respondents

JUDGEMENT

- (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 dismissed.;


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