2025-VIL-959-CESTAT-MUM-CU
  1. Home
  2. 2025-VIL-959-CESTAT-MUM-CU

CUSTOMS CESTAT Cases

Customs – Section 17(1) of Customs Act, 1962 – Import of goods – Classification – Appellants/importer is engaged in assembly of ‘Wincor Beetal’ Modular Point Of Sale (POS) systems – For assembly of POS system, Appellants had imported a consignment of BA 63 display, cash drawer and cables by classifying it under Customs Tariff Item (CTI) 8471 6090 and self assessed same by claiming duty exemption vide Notification No.24/2005-Cus in terms of Section 17(1) of the Act – Original authority classified imported goods under CTI 8531 8000 and demanded duty along with interest – Commissioner (Appeals) confirmed original order and rejected appeal filed by Appellants – Whether goods imported by Appellants merits classification under CTI 8471 6090 as claimed by Appellants or under CTI 8531 8000 as determined by Original authority and upheld by Commissioner (Appeals) – HELD – Scope of coverage of Chapter Sub-heading 847160 is large enough to include all types of input or output units – Scope of coverage of goods under chapter sub-heading 853180 is restrictive to electric sound or visual signalling apparatus – In order to understand functionality of impugned goods under dispute, it is worthwhile to understand about what is a Point of Sale (POS) system – POS is a machine/appliance comprising both hardware and software components, intended to facilitate seamless sale/purchase transaction processing in retail environment – Impugned goods are essentially required for working with POS computer system – Impugned goods which are part of POS computer system shall be treated as input/output units of POS system – Impugned item/product is not covered by phrase ‘other apparatus’ appearing in HSN description of chapter sub-heading 853180 – Imported goods are classifiable under CTI 8471 60 90 of First Schedule to Tariff Act – Impugned order classifying imported goods under CTI 85318000 does not stand the scrutiny of law and therefore is not legally sustainable – Impugned order passed by Commissioner (Appeals) set aside – Appeal allowed
Download File

Quick Search

/

Advance Search

GST Resources

/

Gst Rate Finder

Tax Vista

Your Biweekly Tax Recap

By Dr. G. Gokul Kishore

Weekly Summary

VIL Video

GSTAT Rules & Industry Preparedness
By Vivek Jalan

Create Account

Security-Code
New Code?

Log In

New User ? Forgot Password ?

Forgot Password

Security-Code
New Code?
Please Note: This facility is only for Subscribing Members.

Email this page

Feedback this page

Schedule a Demo

Schedule a demo to know the features and advantages of VILGST portal. Get to know the tips to find the desired results in faster way.

Caselaw Request Form (CRF)

Didn’t find what you are searching for? No worries, please give us the following details and VIL will email you the desired Caselaws at the earliest:

Security-Code
New Code?