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Judgment
The issue in these appeals is as to whether the goods of the respondents would classify as "Compact Media Centre" or "K-Yan Computer Systems". We find that the Tribunal, while deciding the issue in favour of the assessee [2007 (211) E.L.T. 553 (Tribunal)] and categorizing the same as "K-Yan Computer Systems", has gone by the opinion of the Additional Director, Department of Technology, Government of India who has clarified the position as under :
"From the catalogue, it is noted that K-Yan has been developed with IIT (Bombay). The product combines the computing power of a complaint with large screen display provided by an in-built projection system to delivery powerful outcomes through the use of technology for large screen projection to a wider audience. The projection system cannot be used in isolation but replaces the functionality of a monitor."
The view of the Tribunal is, thus, based on cogent material and does not call for any interference.
In view of the above, these civil appeals are dismissed.