2025-VIL-2165-CESTAT-CHE-CU
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CUSTOMS CESTAT Cases

Customs – Import of goods – Classification – Appellant is engaged in business of import and manufacture of Automatic Data Processing Unit for learning, educating and interacting with humans under brand name MIKO – Appellant imported MIKO-3 by classifying same under CTH 84714190 and claimed exemption under Sl.No.8 of Notification No.24/2005-Cus. from payment of Basic Customs Duty – Assessment Group viewed that goods in question were only ‘toys’ liable to be classified under CTH 9503 which attracted BCD at 60% – Original authority confirmed demand of duty – Commissioner (Appeals) upheld order passed by Original authority – Whether classification as declared by Appellant is correct or re-classification made by Revenue is sustainable in law – HELD – Model in dispute, i.e. MIKO 3 is sold by Appellant on its own website as well as through e-commerce platforms and it is claimed that said model is a social Robot. Goods are Artificial Intelligence based Robot toy, which is programmable, voice activated, customizable with Face-ID and has motion sensors and it is designed to entertain, educate kids and young learners using Artificial Intelligence. Classification declared by Appellant under CTH 84714190 is upheld. Revenue had not discharged its burden of disproving classification declared by Appellant and also not establishing with evidence as to its attempt to re-classify goods in question as “electronic toys” alone. Re-classification attempted by Revenue cannot survive. Order under challenge is set aside – Appeals allowed
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