2024-VIL-204-CESTAT-MUM-CU
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CUSTOMS CESTAT Cases

Customs – Import of IP Phones – Classification – Appellants imported different models of IP Phones and filed bills of entry for clearance – Department assessed goods by classifying same under Customs Tariff Item (CTI) 8517 6990 – Appellants filed an appeal before Commissioner (Appeals) seeking reclassification of goods under CTI 8517 1810 – Commissioner (Appeals) dismissed appeal filed by Appellants – Whether Commissioner (Appeals) is justified in holding that imported goods should appropriately be classifiable under CTI 8517 6990 – HELD – At Chapter and Heading level, i.e. Chapter 85 and Heading 8517, there is no difference of opinion among Appellants and department – Dispute in classification lies in narrow compass of Sub-headings and respective Tariff Items falling there under – Appellants filed Bills of Entries by describing imported goods of first category as ‘IP Audio phones’, which facilitate voice communication between two persons – Similarly, Bills of Entries were filed for second category of imported goods declaring these as ‘IP Audio Conference phones’ with facility of voice communication among multiple users, who could connect to each other, thus facilitating conference – IP phones consist of transmission and reception hardware such as telephone handset, speaker, dialling push buttons, transmission and reception of audio signals either by converting it as data packets or otherwise, power module etc. – IP phones is classifiable under 8517 1810, as principal function of these equipment remain as ‘telephony’ – IP Audio Phones and IP Audio Conference Phones would appropriately be classifiable under CTH 8517 1810 as claimed by Appellants and not under CTH 8517 6990 as claimed by Revenue – Impugned order passed by Commissioner (Appeals) set aside – Appeal allowed
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