2026-VIL-475-CESTAT-CHE-CU
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CUSTOMS CESTAT Cases

Customs - Classification of personal computers cleared from SEZ through DTA to customers, Scope of “dutiable goods” under Section 2 (14) of the Customs Act, 1962 – Classification of goods under CTH 8471 3010, 84715000, 8528 5200 vs CTH 9804 9000 - Whether the goods cleared by the appellant from its SEZ unit to DTA customers are classifiable under CTH 8471 3010, 84715000 and 8528 5200 as claimed by the appellant or under CTH 9804 9000 as proposed by the revenue – HELD - The duty contemplated in the term ‘dutiable goods’ is only a duty levied under the Customs Act, 1961. IGST, therefore does not fall within this scope. The levy of IGST will not per se render the goods ‘dutiable goods’. In the case of Customs duty, the levy is under Section 12 of the Customs Act, 1962, this section does not authorize the levy of IGST - The goods in question cannot be classified under CTH 9804 9000 as "all dutiable articles, intended for personal use" as the three ingredients required for such classification are not satisfied. Firstly, the goods are not "dutiable goods" as the Customs Tariff prescribes a "free" rate of duty for goods under CTH 8471 3010 and 84715000, and an exemption is available for goods under CTH 8528 5200. Secondly, the goods cannot be considered as "imported for personal use" as the goods were manufactured by the appellant and sold to its customers in the ordinary course of business, which is not the kind of "personal use" contemplated under Heading 9804 - The classification has to be determined at the time of importation. The purpose of use by the customer is not a relevant factor. Further, the burden of proof to establish misclassification is on the revenue, which was not discharged in the present case. Accordingly, the impugned order is set aside and the appeal is allowed
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