HI-TECH COMPUTERS Vs. COMMISSIONER OF CUSTOMS, BANGALORE

JUDGEMENT

(1.) THE appellant is aggrieved with the Order -in -Appeal No. 77/2002 -Cus., dated 5 -11 -2002 by which their prayer for classifying the games CDs viz., Force Feed Back Wheel, Vibration Wheel Cybertoy, Typhoon Power Wheel under chapter sub -heading 8471 has been rejected and the authority has classified the items under Chapter sub heading 9504.10 as Video games can be played with a television receiver. The finding recorded by the Commissioner (Appeals) is extracted below -

(2.) THE learned Counsel arguing for the appellants contended that the Video games are required to be considered as accessories to the Computer as they are played only with Computer and cannot be played along with television sets as it is a Force Feed Back Wheel. He relied on the various grounds made out in the appeal memo.

(3.) THE learned JCDR appearing for the Revenue contended that the order passed by the Commissioner (Appeal) is just and proper and requires to be upheld. She also relied on the Order (Original) wherein clear finding has been recorded with regard to the items being Video games. She pointed out that when goods qualified to be classified equally in two or more headings by reference in any of the headings, they shall be classified under heading which occurs last in the numerical order. She also pointed out that the Note 5(E) to chapter 84 shows that the item is a machine with specific function. She also pointed out that the party has admitted that the Video games software cannot be data and playing on a computer cannot be equated with data processing.