2025-VIL-2170-CESTAT-DEL-CU
  1. Home
  2. 2025-VIL-2170-CESTAT-DEL-CU

CUSTOMS CESTAT Cases

Customs - Classification of goods as "Handheld Mobile Barcode Scanner" under Customs Tariff Heading 8471 or "Smartphone" under Customs Tariff Heading 8517 - Import of 'Newland NLS Handheld Barcode Scanners' and classifying them under CTH 8471 6050, claiming exemption from Basic Customs Duty. The adjudicating authority, however, assessed the consignment of scanner as classifiable under CTH 85171300 as telephones for cellular network/mobile phones, not eligible for any exemption of Basic Customs Duty - Whether the imported goods are correctly classified as "Handheld Mobile Barcode Scanner" under CTH 8471 or as "Smartphone" under CTH 85171300 – HELD - The classification of goods under the Customs Tariff is governed by the principles of General Rules of Interpretation (GRI) and the relevant Section and Chapter Notes. As per Note 6(A) to Chapter 84, for a machine to be classified under Heading 8471 as Automatic Data Processing Machine, it needs to satisfy certain criteria such as storing processing programs, being freely programmable, and performing arithmetical computations without human intervention - The mobile phone functionality in the impugned goods is ancillary, and the specific function is that of a barcode scanner. Relying on the Circular No. 20/2013-Cus. dated 14.05.2013, it is observed that the mobile phone calling function could be provided by the products only as a supplementary function, and these devices are not intended to be a substitute for a mobile phone but are designed as a substitute for laptops - Further, as per the principle of 'trade parlance test' the product in question is used for logistic purposes by warehouses and inventory management, and the features of a mobile phone are merely ancillary. The physical features of the imported goods, such as the handle, are also not typical of a mobile phone - The goods in question are to be classified as "Handheld Mobile Barcode Scanner" under CTH 8471 and not as "Smartphone" under CTH 85171300 - the impugned order is set aside and the appeal is allowed
Download File

Quick Search

/

Advance Search

GST Resources

/

Gst Rate Finder

Tax Vista

Your Weekly Tax Recap

By Kasi Viswanathan V

Weekly Summary

VIL Video

GSTR-9 & GSTR-9C of FY24-25
By CA 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?