‘Computer System Desktops’ even though marketed as gaming PC are classifiable under CTH 8471

Asus India Private Limited Vs Commissioner of Customs (CESTAT Chennai) CESTAT Chennai held that ‘Computer System Desktops’ are classifiable under CTH 8471 as ‘automatic data processing machines’ even though it is being marketed as a gaming PC that is capable of running graphic intensive gaming applications. Facts- The appellant had filed four Bills-of-Entry for import of goods declared as “Computer System Desktop” under CTH 84713090. Upon examination, the goods were found to be personal computers with accessories like mouse, power adapter and gaming console, and as per the website ...