| Date: |
31-07-1995
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| Notification No: |
Customs Circular No 87/1995
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| Issuing Authority: |
Indian Customs
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| Type: |
Circular
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| File No: |
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| Subject: |
Regarding classification of light computers
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Regarding classification of light computers
Circular No. 87dated 31st July
1995
Please refer your
D.O. letter No. VIII (12) ACU/ 10/ MISC/ 6176 dated 2.6.95 addressed to Member
(Customs) regarding import of Flight Computer by M/s English Book Stores, New
Delhi.
It has been
stated that, though in the invoice and bill of entry goods were declared as
'Flight computers' but functionally these were calculators only. Accordingly
these were classified as calculator. It has been further stated that order of
assessment passed by the Asstt. Commissioner of Customs has since been confirmed
by Commissioner of Custom (Appeals).
The matter has
been examined by the Board and I am directed to say that in future where the
identity of the articles imported are to be decided on technical features, the
matter may be referred to agencies like the National Informatics Centre for
their views in this regard and after receipt of their views the issue of
classification may be decided so that imported goods could be correctly
assessed. The above guidelines may be noted for all goods of technical nature.
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