Benq India Pvt. Ltd. Vs Additional Director General (CESTAT Delhi)
Held that colour data projectors are classified under CTI 8528 61 00 and accordingly unconditional exemption from payment of BCD available under serial no. 17 of exemption notification dated 01.03.2005.
Facts-
The issue involved in the appeals is whether data projectors imported by M/s BenQ India Pvt. Ltd. are classifiable under Customs Tariff Item 8528 61 00/ 8628 62 00 as claimed by the appellant or under CTI 8528 69 00 as claimed by the Department and consequently whether exemption from payment of Basic Customs Duty under Serial No. 17 of the exemption notification dated 1.03.2005 has been correctly availed by the appellant.
Conclusion-
In Aveco Viscomm Private Ltd., Tribunal held that the classification of the colour data projectors would be under CTI 8528 61 00.
In Commissioner of Customs (I), ACC, Mumbai Vardhaman Technology P. Ltd this issue was again examined and the Tribunal held, after following the aforesaid decision of the Tribunal in Aveco Viscomm, that the data projectors would be classified under CTI 8528 61 00.
It is also seen that for the period prior to 01.01.2017, all good falling under CTSH 8528 41, 8528 51 or 8528 61 were unconditionally exempt from payment of BCD under Serial No. 17 of the exemption notification. Post 01.01.2017, Serial. No. 17 of the notification exempts all goods falling under CTSH 8528 42, 8528 52 or 8528 62 if they are of a kind solely or principally used in an automatic data processing machine of heading 8471. The goods imported by the appellant satisfy the description of the goods in the exemption notification for both the periods and are, therefore, eligible for exemption.
FULL TEXT OF THE CESTAT DELHI ORDER
The show cause notice dated 29.10.2018 has been adjudicated upon by the Additional Director General (Adjudication) Director of Revenue Intelligence, New Delhi1 by an order dated 03.07.2019 in the following manner:
“ With respect to charges answerable to the Adjudicating Authorities as indicated in column F of the Table -X & Table-XI of the show cause notice and Paras 2.23 & 2.24 of this Order for imports mentioned against each of them, as contained in Annexures – A,B, C, D, E, F, Q, H, I & J of the show cause notice:
(i) The impugned goods i.e. Projectors Imported by M/s. Benq India Pvt. Ltd. under the Bills of Entry, as detailed in the Annexures-A, B,C,D,E,F,and G of the show cause notice are ordered to be re-assessed by classifying them under CTH 85286900;
(ii) The seized goods mentioned in Table-III of the show cause notice, having total value of Rs. 1,08,52,755/- (Rupees One Crore Eight Lakh Fifty Three Thousand Seven Hundred Fifty Five Only) are hereby confiscated under the provisions of Section 111 (m) of the Customs Act, 1962. However, I give an option to M/s. BenQ India Pvt. Ltd. to redeem the said goods upon payment of Redemption Fine Commissioneratewise as per chart given below under the provisions of Section 125 of the Customs Act, 1962:
