Commissioner of Customs Vs Ingram Micro India Pvt. Ltd. (CESTAT Allahabad)
The CESTAT Allahabad dismissed the Revenue’s appeal against the Order-in-Appeal dated 05.01.2024, which had allowed the importer’s appeal regarding the classification of imported Interactive Display Systems (Viewboards). The dispute concerned whether the imported goods were classifiable under Chapter Tariff Item (CTI) 8471 4190 as Automatic Data Processing (ADP) Machines or under CTI 8528 5200.
The respondent-importer imports and distributes Interactive Display Systems used for educational and corporate applications. During December 2022, it classified the imported goods under CTI 8471 4190, stating that they contained built-in CPU, Android-based operating system, processing capability, touch-enabled interactive interface, and the ability to run applications and accept inputs directly. However, the adjudicating authority finalized the Bills of Entry by classifying the goods under CTI 8528 5200. The Commissioner (Appeals) subsequently set aside that order, leading to the Revenue’s appeal before the Tribunal.
Before the Tribunal, the importer submitted that the issue had already been decided in its favour in its own case through Final Order No. 50076-77/2022 dated 02.02.2022, wherein the Tribunal held that identical goods were classifiable under CTI 8471 4190 and not under CTI 8528 5200. The importer further pointed out that the Department had accepted that decision, as communicated through an RTI response dated 25.07.2022. It also submitted that the Commissioner (Appeals) had correctly followed the binding precedent while allowing the appeal.
