2026-VIL-464-CESTAT-HYD-CU
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CUSTOMS CESTAT Cases

Customs - Classification of Facsimile Machines and their Parts - Appellant imported facsimile machines and parts from Singapore during 2007-08 and 2008-09, classifying them under CTH 8443 3260 and claiming exemption from Basic Customs Duty under Notification No. 24/2005-Customs dated 01.03.2005 – Demand of differential duty alleging that the facsimile machines are classifiable under CTH 8443 3970 and the parts under CTH 8443 9960, and are not eligible for the exemption – Whether the facsimile machines imported by the appellant were capable of connecting to Automatic Data Processing (ADP) machine or network - HELD - It is the case of the appellant that by using external devices such as VBC of ATA adapters, machines were capable of networking and therefore, correctly classifiable under CTH 8443 3260 - The tariff entry clearly differentiates facsimile machines based on their capability to connect to an ADP machine or a network. If such connectivity is available, the classification would fall under the entry relating to machines capable of networking. Department failed to produce any technical evidence to establish that the imported machines were incapable of connecting to a network or ADP machine - Further, the dispute related to the interpretation of tariff entries and technical capability of the machines, which is a matter of classification or interpretation of law, and therefore, the extended period of limitation cannot be invoked. The Circular No. 11/2008-Cus dated 01.07.2008 relied upon by the Department could be applied only prospectively, particularly when it imposes a burden adverse to the importer - Department has failed to discharge the burden of proving that the imported machines were not capable of connecting to ADP machine or network. Therefore, the classification adopted by the appellant under CTH 8443 3260 appears to be correct - the impugned Order-in-Appeal is set aside and the appeal is allowed
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