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2023 (7) TMI 838 - AT - CustomsClassification of imported goods - Samsung Galaxy Tab (GT-P1000) - to be classified under CTH 84713090 or under CTH 85171290? - HELD THAT - Taking note of the submissions made by the Ld. Counsel that they have accepted the classification of the impugned goods to be CTH 84713090 as ordered by the original authority, it is held that the appeal of the department on the issue of classification succeeds. The impugned order passed by the Commissioner (Appeals) is set aside. The appeal filed by the Department is allowed.
Issues: Classification of imported goods under different Customs Tariff Headings.
Summary: The appeal was filed by the department against the order of the Commissioner (Appeals) regarding the classification of Samsung Galaxy Tab (GT-P1000) imported under Bill of Entry dt. 16.03.2011. The department contended that the goods should be classified as 'Tablet Computers' under CTH 84713090, while the importer argued for classification under CTH 85171290 for mobile phones. The respondent imported Samsung Mobile Phone GT-P1000CWHINU claiming classification under CTH 85171290. The department, based on the description of goods as "Samsung Galaxy Tabs", classified them as 'Tablet Computers' under CTH 84713090. The adjudicating authority rejected the importer's classification, leading to an appeal by the importer before the Commissioner (Appeals) who favored the classification under CTH 8517. The department then appealed to the Tribunal. During the hearing, the respondent accepted the classification of the goods under CTH 84713090 as per the original authority's order. The Tribunal acknowledged the respondent's acceptance while noting that they could still raise contentions in pending matters. Consequently, the department's appeal on the classification issue was upheld. The respondent's counsel requested that the acceptance of classification should not prejudice their arguments in pending matters. The Tribunal recognized this request, affirming the respondent's right to present all arguments in ongoing cases. As a result, the Commissioner (Appeals)'s order was set aside, the department's appeal was allowed, and the respondent's cross objections were dismissed. The Tribunal's decision was pronounced on 17.07.2023.
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