This is premium content. Please become a Premium member. If you are already a member, login here to access the full content.
SC order whether ADP can be said to be portable or not so as to attract a particular entry for levy of customs duty
Case Law Details
- Case Name
- Hewlett Packard India Sales Pvt. Ltd (Now HP India Sales Pvt. Ltd.) Vs Commissioner of Customs (Import) (Supreme Court of India)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- Supreme Court of India
Upgrade to Basic or Premium to download.
Already Upgraded? Log in.
Advertisement
Hewlett Packard India Sales Pvt. Ltd Vs Commissioner of Customs (Import) (Supreme Court of India)
Whether Automatic Data Processing Machines(ADP) can be said to be portable or not so as to attract a particular entry for levy of customs duty?
An interesting question arose in this case where the Appellant and Lenovo contended that the ADP imported by it was classifiable under the entry 84715000 as against the department’s classification under the entry 84713010 since they could not be said to be portable. The Supreme Court discussed in detail the meaning of the term portable a...
Author Info
