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Issues: Classification of 'Computer Auto Glare Glass' under import - Revenue's classification under 70.20 vs. CC (Appeals) classification under 8473.30
The judgment by the Appellate Tribunal CESTAT, Mumbai, involved a dispute over the classification of an imported entity termed as 'Computer Auto Glare Glass'. The Revenue contended for classification under 70.20 as an article of glass, while the CC (Appeals) had classified it under 8473.30. The Tribunal, after considering both sides, analyzed the nature and use of the entity in question. The Tribunal found that the entity in question is a screen made of glass with a plastic edge, used as a shield over the Video Display Monitor of a Computer to cut off glare. It was noted that the use of the entity was not crucial or essential to the working of a computer but merely facilitated an application. As it could be used on any TV screen and was not a part or component integral to a computer, the classification under 8473 as a part/component of a computer was not accepted. Referring to a relevant Supreme Court case, the Tribunal highlighted the exclusion of articles and appliances of ceramic glass from Chapter 84. Following this decision, the classification under Chapter 84.73 was ruled out. Considering the entity in question was essentially of glass, the Tribunal concluded that it should be classified under 70.20 of the Tariff, thereby upholding the Revenue's appeal and allowing it in the said terms.
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