2026-VIL-1337-CESTAT-DEL-CU
  1. Home
  2. 2026-VIL-1337-CESTAT-DEL-CU

CUSTOMS CESTAT Cases

Customs - Classification of Interactive Flat Panel Display Assembly - Distinction between Automatic Data Processing Machine and Monitor - CTH 8471 vs CTH 8528 - Appellant imported Display Assembly 75 inch for clearance under CTH 84733099 claiming nil rate of BCD - Department classified goods under CTH 8528 attracting 10 percent BCD - Whether goods are classifiable under CTH 8471 as ADPM or CTH 8528 as monitor – HELD – The subject goods satisfy all four conditions of Chapter Note 5(A) to Chapter 84 for automatic data processing machines namely storing processing programme and data, being freely programmed according to user requirements, performing arithmetical computations specified by user and executing processing program without human intervention - Interactive Flat Panel display goods contain central processing unit and operate on software that functions independently from monitors of CTH 8528 – The CTH 8528 covers monitors capable of receiving and displaying signals when attached to ADPM or other devices and not capable of functioning independently or processing data. The HSN Explanatory Notes to CTH 8528 mention viewable image sizes not generally exceeding 30 inches and monitors usually cannot be operated by remote control – The goods in present case are 65 inches and 86 inches and have remote control. Such goods do not merit classification under CTH 8528 - Classification is determined according to terms of headings and relevant Section or Chapter Notes and Chapter Note rules of interpretation prevail over General Rules of Interpretation - Tribunal decision in Ingram Micro India Private Limited held that goods are ADPM capable of working standalone and satisfying conditions of Chapter Note 5(A). The Board Circular dated 07.04.2025 issued by Technical Officer TRU cannot be construed as Circular issued by CBIC in terms of Section 151A and has no sanctity in law - Reliance on proposals in Finance Bill 2025 and Board Circular dated 07.04.2025 is unsustainable in law – The subject goods are classifiable under CTH 8471 41 90 as ADPM – The order under challenge 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

GSTAT Filing: Closing Resolutions...
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

Security-Code
New Code?

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.

Security-Code
New Code?

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?