Case Law Details
In re Sharp Business Systems (India) Pvt. Ltd. (CAAR Delhi)
M/s Sharp Business Systems (India) Pvt. Ltd., First Floor, Plot No. 51, Okhla Industrial Area, Phase-3, Near Modi Mill, New Delhi-110020, a private limited company having IEC number 0500002941 and PAN AAECS2980A (M/s Sharp, in short), has filed an application dated 17.07.2019 seeking advance ruling under section 28-H of the Customs Act, 1962 before the Authority for Advance Rulings (Central Excise, Customs and Service Tax), New Delhi (AAR, in short). The said application was received in the O/o AAR on 25.07.2019.
2. The application has been filed for determination of classification of Sharp Professional LCD monitors (of specified models and size), which they intend to import and applicability of serial number 17 of Notification No. 024/2005-Customs dated 01.03.2005, as amended on import of the these goods. In the application for advance ruling filed by the applicant, it is also stated inter-alia that the subject goods support landscape and portrait view mode, include SD card slot, D-sub input, DVI-D input/output, HDMI input and USB port; monitors can read and reproduce video from USB memory device and SD card; the monitor is not cathode-ray monitor and do not contain television tuner or any television reception capabilities; these are not only capable of connecting to and designed for use with an Automatic Data Processing (ADP) machine of heading 8471 but also used solely or principally in ADP machine of heading 8471. In light of the submissions, the applicant has raised following questions for advance ruling:
(i) Whether prospective import of Sharp professional LCD monitors (of specified model and size) are classifiable under sub-heading 8528 5200 or 8528 5900 of the First Schedule to the Customs Tariff Act?
(ii) Whether serial number 17 of Notification No. 24/2005-Customs dated 01.03.2005, as amended is applicable on import of Sharp Professional LCD monitor and whether import of subject goods is exempt from levy of the whole of duty of Customs leviable thereon under the First Schedule of the Customs Tariff Act?
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