Smart Watch is classifiable under 8517 6290 and not under 9102 1900

L.G. Electronics India Private Limited Vs Principal Commissioner of Customs (CESTAT Delhi) CESTAT Delhi held that G-Watch i.e. Smart Watch is classifiable under 8157 6290 and not under CTH 9102 1900. Accordingly, benefit of entry serial no. 955 of notification no. 152/2009-Cus. dated 31.12.2009 doesn’t apply. Facts- The appellant had imported 2000 units of “G Watch (Smart Watch)” from the Republic of Korea. They had classified the said goods under CTH 91021900 and have assessed the basic customs duty at the rate of ‘NIL’ BCD after claiming the benefit of entry serial no. 955 of notif...