In re Viewsonic Technologies India Private Limited (CAAR Mumbai)
M/s. Viewsonic Technologies India Private Limited, (hereinafter referred to as “the applicant’ in short) filed an application for advance ruling before the Customs Authority for Advance Rulings, Mumbai (CAAR). The said application was received in the secretariat of CAAR, Mumbai, along with enclosures, on 22.08.2023, in terms of Section 28H (1) of the Customs Act, 1962 (hereinafter referred to as the ‘Act’). The applicant is seeking advance ruling on the classification of ‘Computer Monitors of various Models’ (hereinafter referred to as ‘subject goods’), which they intend to import and eligibility of benefit under Sr. No 17 of exemption Notification No 24/2005 dated 01.03.2005 as amended. The models of Monitors intended for import are as below:
| SI. No. | MODEL NO. | Sl. No. | MODEL NO. | SI. No. | MODEL NO. |
| 1 | VX2428 | 7 | VX2728J | 13 | VI 16-0LED |
| 2 | VX2428J | 8 | VX2776-sh | 14 | VP2456 |
| 3 | VX2476-sh | 9 | VX2776-snihd | 15 | VP2468 |
| 4 | VX2480-2K- SHD |
10 | VX2779-I ID- PR.0 | 16 | VP2756-4K |
| 5 | VX2480-SHDJ | 11 | VX2780-2K- SHD.1 |
17 | VP2768a |
| 6 | VX2728 | 12 | XG2431 | 1 |
Table-1
2. Submission by the Applicant:
2.1 The applicant is a registered private limited company involved in the business of trading of computer and computer accessories/ peripherals. The applicant is’ intending to import “computer monitors” (model numbers and literature submitted through application) from China. The subject goods are computer monitors which are capable of directly connecting to and designed for use with an automatic data processing machine of heading 8471. The technical characteristics of the computer monitors proposed to be imported is mentioned in the enclosed literature, which is filed along with the present application. The applicant is of the_ view that the subject goods are classifiable under cm 8528 5200. The applicant is intending to claim the benefit of Nil rate of Customs Duty under exemption Notification No. 24/2005 (SI. No. 17, as inserted by Notification No. 67/2016 dated 31.12.2016.) dated 01.03.2005.
