Supply of Personal computers from SEZ to DTA cannot be automatically classified under CTH 9804

Dell International Services India Private Ltd. Vs Principal Commissioner of Customs (CESTAT Chennai) CESTAT Chennai held that clearance of personal computers from Special Economic Zone [SEZ] to Domestic Tariff Area [DTA] cannot be automatically classified as imported for personal use under CTH 9804 90 00 without discharging burden of proof. Accordingly, classification based on assumption set aside and appeal is allowed. Facts- M/s. Dell International Services India Private Ltd., the Appellant herein is engaged in the manufacture and sale of Information Technology products, namely Desktops, La...