Barcode Scanners Not Smartphones Due to Ancillary Mobile Features: CESTAT Delhi

Proffer IT Consultancy Private Limited Vs Principal Commissioner of Customs (CESTAT Delhi) The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), New Delhi examined two appeals challenging the classification of imported handheld barcode scanners and the consequent levy of Basic Customs Duty (BCD). The dispute arose from an assessment order upheld in appeal, which reclassified certain models of “Newland NLS Handheld Barcode Scanners” from Customs Tariff Heading (CTH) 84716050 (scanners of automatic data processing machines, attracting nil BCD) to CTH 85171300 (smartphones, attract...