Case Law Details
Lenovo (India) Pvt. Ltd. Vs. Commissioner of Customs (Import)- (CESTAT Mumbai)
Computer having integrated CPU, VDU, but without physical keyboard (having virtual keyboard), and weighing less than 10 kg is classifiable as portable PC under TI 84713010 and not under TI 84715000 of the Customs Tariff Act, 1975. The Tribunal found no literature to support the contention that since product does not have in-built keyboard or mouse, it cannot be classified as portable computer. It ruled that the term portable computer is not merely limited to laptops and notebooks but covers computers that can be relocated easily.
FULL TEXT OF THE CESTAT JUDGEMENT
This appeal is directed against Order in Appeal No 628 (GR.VA)/2011 (JNCH) / IMP-545 dated 18.11.2011 of the Commissioner (Appeals), Nhava Sheva. By the said order, Commissioner (Appeals) upheld the Order in Original dated 07.04.2010 of Assistant Commissioner Customs (Import), Nhava Sheva holding as follows:
“I order to that the goods covered by B/E No 721441 dated 15.10.2009 to be classified under CTH 84713010 and appropriate duty to be charged accordingly.”
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