Samsung India Electronics Pvt. Ltd. Vs Commissioner of Customs (CESTAT Chennai)
The appeal before the CESTAT Chennai concerned classification of imported goods described as “LED Monitor Tiles”. The appellant classified the goods under CTH 85285200 as monitors capable of directly connecting to and designed for use with an Automatic Data Processing (ADP) Machine of Heading 8471 and claimed benefit under Serial No.17 of Notification No.24/2005-Cus dated 01.03.2005.
The department was of the view that the goods were classifiable under CTH 85285900 on the ground that the LED Monitor Tiles did not have ports such as RS-232C interface, DIN, D-SUB, VGA, DVI or HDMI for connectivity with an ADP machine. The original authority rejected the appellant’s classification and denied the exemption benefit. The Commissioner (Appeals) upheld the order, leading to the appeal before the Tribunal.
The appellant submitted that the LED Monitor Tiles could function only with an ADP machine and were connected with Samsung Set Back Box (SBB) or GDC servers. It was argued that the goods received signals from such devices and provided graphical representation of processed data. The appellant contended that the goods fulfilled the requirements of CTH 85285200 and were eligible for exemption under Notification No.24/2005-Cus.
The Tribunal examined the goods and considered the competing submissions. The Member (Judicial) found that the LED Monitor Tiles had necessary ports for connection with ADP machines and that the examination report of the shed officers was incomplete. The Tribunal observed that the goods could not function without connection with ADP/SBB or similar devices and held that the goods were classifiable under CTH 85285200.
