Samsung India Electronics Pvt. Ltd. Vs Commissioner of Customs (CESTAT Chennai)
CESTAT Chennai held that imported LED Monitors Tiles are classifiable under Customs Tariff Heading 84285200 and hence eligible for exemption in terms of Notification No. 24/2005-Cus dated 01/03/2005. Accordingly, appeal allowed.
Facts- The appellants filed Bills of Entry for clearance of goods declared by them as ‘LED Monitor Tiles’. The appellant classified the goods under CTH 85285200 as monitors capable of directly connecting to and designed for use with Automatic Data Processing Machine of heading 8471 and claimed benefit of concessional rate of duty under Customs Notification No.24/2005 at SI.No.17. However, the department classified the goods under CTH 85285900 denying the benefit of the notification.
The issue to be decided in this appeal is the classification of goods imported by the appellant described as ‘LED Monitor Tiles’. The appellant classified the goods under CTH 85285200, whereas the department is of the view that the goods are classifiable under CTH 85285090.
Conclusion- Held that it has been conclusively proved that GDC Server with inbuilt software with huge memory of 32TB would get classified under CTH 8471 as “Automatic Data Processing Machine” and the imported LED Monitors Tiles are capable of being directly connected to Data Processing Machine i.e. GDC, Hence the LED Monitor Tiles are classifiable under CTH 84285200. Accordingly, they are eligible for the exemption granted under Notification No. 24/2005-cus dated L03.2005. Thus, the imported LED Monitors Tiles are classifiable under 84285200 which are capable of being directly connected to ADP Machine [GDC] falling under CTH 8471 and hence are eligible for exemption in terms of Notification No. 24/2005-Cus dated 01/03/2005.
