“Student interactive respond system” solely used along with ADP is not classifiable under CTH 8543: CESTAT [Read Order]
The CESTAT upheld the observation of the Commissioner in the impugned order that “the equipment is teaching accessories that enable students in a class to respond to queries and these equipment are used along with the ADP machine”
The Bangalore bench of Customs, Excise & Service Tax Appellate Tribunal (CESTAT) has held that the “Student interactive respond system” solely used along with ADP is not classifiable under CTH 8543. The Respondent, Next Education India Pvt Ltd had imported “Student interactive respond system” and classified the same under CTH 8471 60 29. However respondent…
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