Hitevision Tech India Pvt. Ltd. Vs Commissioner of Customs (CESTAT Chennai)
CESTAT Chennai held that interactive flat panel is classified under CTH 8471 and their parts under CTH 8473 since revenue has not succeeded in discharging its burden. Accordingly, appeal is allowed and order is set aside.
Facts- The appellant had imported goods declared as ‘Interactive Flat Panel with inbuilt CPUAIO-VDU’ and ‘parts and accessories of IFPD’. The goods were imported vide Bills of Entry, dated 09.08.2023 to 19.03.2024 and classified under CTI 8471 4900 and CTI 8473 3099 respectively before being warehoused.
During examination of the goods by the officers of SIIB, Chennai it was found that the importer had filed ex-bond bills of entry for clearance for a part of the goods. The department was of the opinion that there are various types of interactive devices known by various names in the industry i.e. Interactive Whiteboard / Smartboard, Interactive Flat Panel Display etc. which are advanced technology devices used in conferences, classroom teachings etc. The essential functions of these device was felt to be that of a display monitor with an independent function which can act as an output device of a computer. The officers were of the opinion that the device could function individually with inputs from other sources as pen drives or from inputs from the internet sources etc., thus its main function is that of a monitor and not an ADP machine and the goods were classifiable as monitors for automatic data processing machines.
