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Issues: Classification of colour covers for mobile phones and memory cards under Customs Tariff Act.
Classification of Colour Covers: In the appeal filed by M/s. Nokia India (P) Ltd., the issue pertains to the classification of colour covers for mobile phones imported by them. The appellant argued that the covers should be classified under Heading 8529.90 of the Customs Tariff Act, which covers "parts of cellular phones and radio trunking terminals." The appellant contended that since the Revenue did not challenge the classification of the products as parts of cellular phones, they should be entitled to the benefit of Notification No. 17/2001-Cus., which provides a concessional rate of duty for such parts. The Commissioner (Appeals) held that the covers are accessories and not parts, thereby denying them the benefit of the Notification. The Tribunal noted that the covers are sold in the market as Nokia standard accessories, as indicated by the warranty provided for Nokia original accessories. Consequently, the Tribunal upheld the decision that the covers are accessories, not parts of cellular phones, and are not eligible for the concessional rate of duty under the Notification. Classification of Memory Cards: The appellant also imported memory cards, which they classified under Heading 8529.90 of the Customs Tariff Act as parts suitable for use with cellular phones or alternatively under Heading 8542.12 for cards incorporating an electronic integrated circuit. The Revenue, however, classified the memory cards under a different heading. The Tribunal analyzed the classification and found that memory cards are not parts of cellular phones and should be classified under Heading 8542.12 for cards incorporating an electronic integrated circuit. The Tribunal referred to the amendment in the Customs Tariff, which further supported the classification of memory cards under Heading 8542.12. Therefore, the Tribunal held that memory cards are classifiable under Heading 8542.12 and disposed of the appeal accordingly. Conclusion: The Tribunal upheld the classification of colour covers as accessories for cellular phones, not parts, and denied the benefit of the concessional rate of duty under the Notification. Additionally, the Tribunal classified the memory cards under Heading 8542.12 for cards incorporating an electronic integrated circuit, in line with the Customs Tariff Act and relevant amendments. The appeal was resolved based on these classifications, providing clarity on the tariff headings for the respective products imported by the appellant.
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