N.R. Computech Vs Commissioner of Customs (CESTAT Delhi)
Summary: The Delhi Bench of the Customs, Excise & Service Tax Appellate Tribunal dismissed the appeal filed by M/s N.R. Computech against the Order-in-Original No. 01/2023 dated 02.06.2023 concerning classification and customs duty on imported laptop LCD panels. The dispute arose from a consignment of 100 pieces described as “laptop, LCD Panel” imported under Airway Bill No. 2728987800. The appellant had declared the goods under tariff item 84733099 of the First Schedule to the Customs Tariff Act, 1975 and claimed nil Basic Customs Duty (BCD). The Department took the view that the goods were classifiable under heading 8524 and attracted BCD at 15%.
The Department’s investigation followed intelligence regarding allegedly incorrect exemption claims. The goods were examined after being placed on hold by the Special Intelligence and Investigation Branch. The appellant stated by letter dated 25.08.2022 that the goods were intended for resale to dealers and retailers for replacement of faulty laptop LCD screens and that they were not equipped with components for converting video signals, such as scaler IC, decoder IC or application processor. The goods had LED backlighting. A Customs-approved Chartered Engineer, in a report dated 04.11.2022, stated that the goods appeared to be LED displays.
