ADLINE SYSTEMS Vs. COMMISSIONER OF CUSTOMS

JUDGEMENT

(1.) Appellants filed this appeal against the order -in -appeal passed by the Commissioner of Customs (Appeals).

(2.) Appellants made import of the following items :

(3.) Appellants filed two bills of entry claiming classification of hydra PAC mentioned at Sl. Nos. 1 to 3 above under Customs Tariff heading 8473.10. In respect of software CD appellants claimed classification under heading 85.24 of the Customs Tariff and claimed benefit of Notification No. 21/2002 -Cus., dated 1 -3 -2002. The adjudicating authority classified the software CD under heading 8473.30 of the Customs Tariff with hardware. Appellant filed appeal. The same was dismissed.