Case Law Details
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 notification no. 152/2009-Cus. dated 31.12.2009. However, IGST at the rate of 18% was paid.
Department observed that the imported goods, “G Watches” are capable of performing many functions other than those related to timekeeping and as such are the smart watches as different from those classifiable under CTH 91021900. Department formed an opinion that such kind of apparatus/device merits classification under CTH 85176290.
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