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Barcode Scanners Not Smartphones Due to Ancillary Mobile Features: CESTAT Delhi
Case Law Details
- Case Name
- Proffer IT Consultancy Private Limited Vs Principal Commissioner of Customs (CESTAT Delhi)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All CESTAT, CESTAT Delhi
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Proffer IT Consultancy Private Limited Vs Principal Commissioner of Customs (CESTAT Delhi)
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), New Delhi examined two appeals challenging the classification of imported handheld barcode scanners and the consequent levy of Basic Customs Duty (BCD). The dispute arose from an assessment order upheld in appeal, which reclassified certain models of “Newland NLS Handheld Barcode Scanners” from Customs Tariff Heading (CTH) 84716050 (scanners of automatic data processing machines, attracting nil BCD) to CTH 85171300 (smartphones, attract...
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