Wipro GE Healthcare Pvt. Ltd. Vs Commissioner of Customs (Import) (CESTAT Mumbai)
These appeals were filed against Orders-in-Appeal dated 07.05.2025 passed by the Commissioner of Customs (Appeals), Mumbai Zone-III, whereby the matter was remanded to the original adjudicating authority for fresh decision. The dispute concerns the classification of “LCD HB Colour Monitors without Stand, 19 inch” imported during December 2018 to February 2021 for use with medical equipment such as ultrasound, X-ray, CT Scan, and MRI systems. The appellants classified the goods under CTH 8528 and paid IGST at 18% under Serial Nos. 383C and 384 of Schedule-III to Notification No. 01/2017-Integrated Tax (Rate) dated 28.06.2017, applicable to computer monitors.
During post-clearance audit, the department objected, contending that the goods were “other monitors” designed for medical equipment and not for use with Automatic Data Processing (ADP) machines, and therefore liable to IGST at 28% under Serial No. 154 of Schedule-IV of the said notification. Show cause notices were issued demanding differential duty under Section 28(4) of the Customs Act, 1962, along with interest and proposing confiscation and penalties. The original authority confirmed the demands. On appeal, the Commissioner (Appeals) set aside the original orders and remanded the matter, treating a Tribunal decision in an identical case as “additional evidence” under Rule 5 of the Customs (Appeals) Rules, 1982.
