Supreme Court · 2010 INSC 404 · Decided 15 July 2010
Commissioner of Customs, Banagalore v. M/S, N.I. Systems (India) P. LTD.
- Court
- Supreme Court of India
- Citation
- 2010 INSC 404 · [2010] 8 S.C.R. 435
- Case number
- CIVIL APPEAL No. 5394/2010
- Decided
- 15 July 2010
- Bench
- S.H. KAPADIA, K.S. RADHAKRISHNAN, SWATANTER KUMAR (3-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
Headnote
B Customs Tariff Act, 1975 - Chapter 90, CTH 9032 - PX/ Controllers, Input/Output Modules, Signal Convertors and C Chassis and its parts - Classification of - Held: Are classifiable under chapter 90 - On the basis of technical material including importer's own Controllers (including embedded controllers) are not merely PCs/Automatic Data Processing Machines, but have a D specialized structure and specific functions to perform - PACs!Programmable Process Controllers, 1.0. Modules and Chassis by themselves are not measuring, regulating or controlling
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