Note – Data collection device for collecting employee attendance data is classifiable under HSN 8543 and not under heading 84. Appearance: For the Appellant: Mr. K. Vishwanath, Superintendent (AR) For […]
Note – Web cameras are used principally with the ADP machines and do not function individually. Web cameras are not digital camera nor it can be considered as a television […]
Note – Keeping in view the applicable understanding of the element of ‘portable’ as understood in common parlance used in the trade of ADPs, AllinOne Integrated Desktop Computers’ are not […]
Note – Goods “principally” used with ADPS (Automatic Data Processing Systems) are those goods which are inherently capable of connecting with multiple devices but are designed primarily to be used […]
Note – Interactive intelligent panel containing a central processing unit and operating on software that requires an input device which, though not being different from that for computers and other […]
Note – The issue involved is about classification of External/Portable Hard Disc Drives. The Appellants classified the same under CTH 84717020 as ‘Hard Disc Drive”, whereas according to department it […]
New Delhi, the 30th March, 2021 G.S.R. (E).- In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962), the Central […]
Note – Taxing statutes have to be strictly construed and the power of taxation lies with the Parliament. The power to issue exemption notifications rests with the Central Government. Every […]
Tariff concessions on imports from Japan into India have been revised effective from 1st April 2020 by way of amendment of Notification 69/2011 – Customs dated 29th July 2011. Benefits […]
Note – The goods in question are speakers with added function I.e USB port and FM radio, and the main role of the item in question remains amplifying the sound […]
RCE Global Consultants Private Limited
Ground Floor, M P Arcade,
No. 458 & 459 18th Main Road, 4th T Block,
Jayanagar Bangalore, Karnataka 560041
Phone: +91 8041205845 , +91 8040973833
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