Case Law Details
In re Samsung India Electronics Private Limited (CAAR Delhi)
(A) ‘Self-ordering Kiosks’ imported in disassembled form into India, where Display Unit, Connection Box & Stand would be imported simultaneously, in a single shipment, then `Self-ordering Kiosk’ with components, display unit and connection box will have the essential character of complete or finished article i.e. ‘Cash Register’ and merit classification under Sub-heading 84705010 thereby eligible for exemption vide serial number 7 of Notification No. 24/2005 — Customs, dated 01-03-2005 and ‘Stand’ being an optional accessory, not compulsorily supplied along with other components forming Self-ordering Kiosk’ will merit classification under heading 9403 thereby not eligible for exemption vide serial number 7 of Notification No. 24/2005 — Customs, dated 01-03-2005.
(B) ‘Self-ordering Kiosks’ imported in disassembled form into India, where Display Unit & Connection Box would be imported simultaneously, in a single shipment, then the ‘Self-ordering Kiosk’ with components, display unit and connection box will have the essential character of complete or finished article i.e. ‘Cash Register’ and merit classification under Sub-heading 84705010, thereby eligible for exemption vide serial number 7 of Notification No. 24/2005 — Customs, dated 01-03-2005.
(C) In case, components/parts of ‘Self-ordering Kiosk’ namely (1) Display Unit, (2) Connection Box, (3) Stand, imported on standalone basis in different/separate consignments at different point in time, then display unit or connection box would merit classification under Sub-heading 84732900 thereby eligible for exemption vide serial number 9 of Notification No. 24/2005 — Customs, dated 01-03-2005 and ‘Stand’ will merit classification under heading 9403 thereby not eligible for exemption vide serial number 9 of Notification No. 24/2005 — Customs, dated 01-03-2005.
FULL TEXT OF THE ORDER OF CUSTOMS AUTHORITY OF ADVANCE RULING, DELHI
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