2017 (3) TMI 913 - AT - Customs

Classification of imported goods - Eye Tracking System - The appellant wants to classify under Customs Tariff Heading 84715000, whereas Revenue wants classification of the subject item under Custom Tariff heading 90318000 - Held that - the item imported is eye tracking system having specific measurement function relating to eye activity. Thus, undoubtly it measures activity of the eye and that is why it is called eye tracking system - the item has got specific measuring capability in case of activity of eyes and when Chapter 90 of Custom Tariff mainly covers the items namely, optical, photographic, cinematographic, measuring, checking, precision, medical or surgical instruments and parts and accessories thereof and when there is no exclusion for the subject item from chapter 90, considering note 5 to chapter 90, the item deserves classification under chapter 9031 and further under its sub heading 90318000 - appeal dismissed - decided against appellant-assessee.

Summary

Issues: Classification of imported goods under Custom Tariff Heading CTH 90318000 or 84715000

Analysis:
1. Facts: M/s. Iadept Marketing appealed against Order-In-Appeal No.09/2011 classifying imported goods, an Eye Tracking System, under Custom Tariff Heading CTH 90318000.

2. Appellant's Argument: The appellant argued that the goods should be classified under Heading 84715000 as they are processing units containing storage, input, and output units, falling under the Customs Tariff Act.

3. Revenue's Argument: The Revenue contended that the Eye Tracking System is a specific machine for measuring consumer interaction with surroundings, falling under Chapter Heading 90318000 based on Chapter Note 5(E).

4. Consideration: The Tribunal considered the descriptions under Chapter Headings 8471, 84715000, 9031, and 90318000 to determine the appropriate classification for the Eye Tracking System.

5. Decision: The Tribunal noted that the item imported, the Eye Tracking System, measures eye activity, which aligns with Chapter 9031 covering measuring instruments not specified elsewhere. The Tribunal concluded that the specific measuring capability of the item places it under Chapter 9031 and subheading 90318000, dismissing the appeal based on this classification.

This detailed analysis of the judgment highlights the arguments presented by both parties, the relevant legal provisions, and the Tribunal's reasoning for classifying the imported goods under a specific Custom Tariff Heading.