Ses Technologies Ltd. Vs. Commissioner of Customs, Chennai

Ses Technologies Ltd. vs Commissioner of Customs, Chennai

Type Court Judgment Court Customs Excise and Service Tax Appellate Tribunal CESTAT Chennai Decided Jun 08, 2010

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Citation: sooperkanoon.com/942085
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Chennai
Judge: The Honourable Ms. Jyoti Balasundaram, Vice President &Amp; the Honourable Dr. Chittaranjan Satapathy, Technical Member
Decided On: Jun 08, 2010
Case Number: Appeal No.C/111 of 2003
Subject: Education

Case Summary

AI-generated summary - not the official court judgment text.

Education

Key legal issue: Education

Parties & Advocates

Appellant / Petitioner

Ses Technologies Ltd.

Advocate Shri R.Parthasarathy, Consultant. Shri V.V.Hariharan, JCDR.

Respondent

Commissioner of Customs, Chennai

Excerpt

per jyoti balasundaram the issue in dispute in this appeal is the correct classification of item imported by the assessees and declared as micro processor and integrated circuit board. 2. on hearing both sides, we find that the issue stands decided by the tribunal in the assessee’s own case as seen from 2006 (201) elt 562 holding that the item is part of computer classifiable under chapter heading 8473 30 10 of the ceta-75 and eligible to the benefit of exemption in terms of notification no.23/98-cus. as per sl.no.188 of the table to the notification. the above decision has been followed in hcl infosystems ltd. and two others final order no.1287-1289/07 dt. 22.10.07. following the ratio of the above decisions, we set aside the impugned order by which the goods have been denied the benefit of the notification, and allow the appeal.

Full Judgment

Per Jyoti Balasundaram

The issue in dispute in this appeal is the correct classification of item imported by the assessees and declared as micro processor and integrated circuit board.

2. On hearing both sides, we find that the issue stands decided by the Tribunal in the assessee’s own case as seen from 2006 (201) ELT 562 holding that the item is part of computer classifiable under Chapter Heading 8473 30 10 of the CETA-75 and eligible to the benefit of exemption in terms of Notification No.23/98-Cus. as per Sl.No.188 of the Table to the Notification. The above decision has been followed in HCL Infosystems Ltd. and two others Final Order No.1287-1289/07 dt. 22.10.07. Following the ratio of the above decisions, we set aside the impugned order by which the goods have been denied the benefit of the notification, and allow the appeal.

Same Court & Year Customs Excise and Service Tax Appellate Tribunal CESTAT Chen... Same Parties Ses Technologies Ltd. vs Commissioner of Customs, Chennai Same Subject Education Same Judge The Honourable Ms. Jyoti Balasundaram, Vice President &Amp; t...