Samsung India Electronics Pvt Ltd Vs Commissioner of Customs (CESTAT Delhi)
CESTAT Delhi held that goods imported are IC-Codecs and are classifiable under Customs Heading 8542 39 90 and hence are exempted from payment of customs duty leviable on goods imported into India.
Facts- The present appeal is filed by M/s Samsung India Electronics Pvt. Ltd. for quashing the order dated 25.08.2020 passed by the Principal Commissioner of Customs ACC (Imports) by which the claim of the appellant seeking classification of the imported goods namely ‘IC-Codecs’ under Customs Tariff Item 8542 39 00 of the Customs Tariff Act 1975 has been rejected and the goods have been directed to be classified under CTI 8517 62 90.
Accordingly, the demand of customs duty and integrated goods and service tax to the extent of Rs. 1,89,05,965/- on the import and clearance of the goods has been confirmed u/s. 28 (1) of the Customs Act, 1962 along with interest.
Conclusion- Held that HSN Explanatory Notes to CTH 8542 provides that monolithic ICs may be in the form of un-diced wafers. The IC-Codecs, as imported by the appellant, are in form of rolls i.e., un-diced wafers. It, therefore, clearly follows that the goods imported by the appellant are IC-Codecs and are classifiable under Customs Heading 8542 and more specifically under CTI 8542 39 90. The appellant is, therefore, entitled to the benefit of exemption Notification dated 01.03.2005, which exempts whole of the customs duty leviable on the goods imported into India falling under CTH 8542.
