Case Law Details
In re Supertron Electronics Pvt. Ltd. (CAAR Delhi)
CAAR held that it is evident that the proposed items of import namely, ‘ViewSonic Interactive Flat Panels (IFP) (Model – ViewBoard IFP6532-2, 7532-2, 8632-2, IFP6552-IA/IFP6552-IB, IFP7552-IA/IFP7552-IB, IFP8652-IA/IFP8652-IB, ViewBoard 6550-5, 7550-5, 8650- 5)’ merit classification under Subheading 84714190 of the First Schedule to the Customs Tariff Act, 1975.
FULL TEXT OF THE ORDER OF CUSTOMS AUTHORITY OF ADVANCE RULING, DELHI
M/s Supertron Electronics Pvt. Ltd., Supertron House, No. 2, Cooper Lane, Kolkata-700001 (IEC— 0295000473) hereinafter referred to as the applicant” filed an application (CAAR-1) dated 03.10.2023 for Advance Ruling before the Customs Authority for Advance Ruling, (CAAR in short), New Delhi. The said application was received in the secretariat of CAAR New Delhi on 18.10.2023 along with its enclosures in terms of Section 28H (1) of Customs act, 1962 (hereinafter referred to as the “Act” also). The company is a registered Private Limited company, involved in the business of trading of Interactive Flat Panel (All-in-one computer system) and intended to import the said goods having Model Name “View Board IFP6532-2, IFP8652-IA, etc. under the port jurisdiction of the Commissioner of Customs (Import), Seaport Custom House, 60, Rajaji Salai, Chennai — 600001. The present Application relates to proposed classification of the above said goods Interactive Flat Panel (All-in-one computer system) under HSN code 84714190 of Customs Tariff Act, 1975.
2.1. The applicant is a registered private limited company involved in the business of trading. The applicant is also registered under the GST bearing Registration No.-19AADCS5971LIZP. The applicant is intending to import Interactive Flat Panels (Model Names – View Board IFP6532-2, 7532-2, 8632-2, IFP6552-IA/ IFP6552-IB, IFP75.52-IA/WP7552-IB. IFP8632-IA/11:11632.111, View Board 6550-5, 7550-5, 8650-5 (herein after referred as subject goods) from China The subject goods are an All-in-one (AU)) Computer System, function like a large sin tablet computer. and has an inbuilt Mother Bum& ARM Quad Core Cortex Processor, Micro Processor (CPU). Graphics Card, 4GB/8GB RAM, and 32 (3B/64611 ROM. It also has an Embedded Android system pre-loaded with Android 9 Operating System (OS). ‘the applicant is of the view that the subject goods arc classifiable under CTH84714190.
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