2016 (10) TMI 945 - AT - Customs

Classification of measuring or checking instruments - independent complete device which automatically inspect, count, process, stores and displaying the data - HELIOS 11 SYS, 330MM WEB WIDTH 4K B AND W LCD CAMERA - A SINGLE 17INCH FLAT TFT MONITOR INSTALLATION AND TRAINING - classified under Chapter Heading 84714190 or under Chapter 90318000 - Held that - From the descriptions of the chapter headings and the observations in Explanatory Notes to HSN for the respective chapter heading, it is clear that subject item cannot be covered under chapter heading 8471 and in any of its sub headings. From the description given for the chapter heading 9031, it is clear that checking instruments which are not covered elsewhere are covered here. The Explanatory Note to Chapter 9031 extracted above makes it further clear that measuring or checking instruments, whether or not optical are to be covered under Chapter Heading 9030 - Further Revenue produced a copy of the import data as an evidence that subject item is being classified by Customs at Air Cargo Bombay under Chapter 90318000, where the goods were imported from Israel and the date of clearance/reference has been given as 5th Jan. 2016. The subject item deserves classification under Chapter Heading 90318000 of Customs Tariff - appeal dismissed - decided against appellant.

Summary

Issues:
Classification of the item viz. HELIOS 11 SYS, 330MM WEB WIDTH 4K B AND W LCD CAMERA - A SINGLE 17INCH FLAT TFT MONITOR INSTALLATION AND TRAINING.

Analysis:
The appellant argued for classification under Chapter Heading 84714190, while the Revenue argued for classification under Chapter 90318000. The appellant contended that the item is an independent device for data processing without human intervention, deserving classification under Chapter Heading 84714190. On the other hand, the Revenue relied on Note 5(E) to Explanatory Notes to Chapter 84, asserting that machines performing a specific function other than data processing are to be classified appropriately, leading to classification under Chapter 90318000.

The descriptions under Chapter Headings 8471 and 9031 were compared. Chapter 8471 covers automatic data processing machines, while Chapter 9031 includes measuring or checking instruments not specified elsewhere. The Explanatory Notes clarified that machines working with data processing machines are classified based on their functions. The Explanatory Notes for Chapter Heading 9031 emphasized coverage of measuring or checking instruments under Chapter 9030.

The Tribunal agreed with the Revenue's classification under Chapter Heading 90318000, citing the lack of substantial reasoning from the appellant and import data supporting the Revenue's classification. The Tribunal upheld the impugned order, dismissing the appeal and confirming the classification under Chapter Heading 90318000.