Home Case Index All Cases Customs Customs + AAR Customs - 2023 (6) TMI AAR This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2023 (6) TMI 652 - AUTHORITY FOR ADVANCE RULINGS CUSTOMS, NEW DELHIClassification of the proposed items of import - Optoma Creative Touch 3-series Interactive Flat Panel (IFP) - to be classified under Sub-heading 84714190 or under sub-heading 85285900? - HELD THAT:- On perusal of the comments of the concerned Commissionerate on the application for advance ruling, it is observed that the word, 'Display' in the description of item, 'Interactive Flat Panel Display; has caught their attention and same has been made basis to arrive at essential/principal function of the subject goods however, it appears that importance of the word, Interactive in the description of the subject goods, has not been discussed much. The word, Interactive, in the description of the subject goods immediately brings to the front various capabilities of the subject goods and on closer examination, the capabilities of the subject goods meet the requirement under Chapter Note 6 (A) of Chapter 84 for a machine to mean as 'automatic data processing machine'. Moreover, once an item has inbuilt input unit, output unit along with processing unit then it is obvious that the item is capable of performing multiple functions - For such an item similar to the subject goods, the issue is to ascertain essential function and terms of the heading read with Section/Chapter Notes for determination of classification of such goods. In light of the foregoing, the issue of classification, in the instant application gets settled in terms of Rule 1 and Rule 6 of General Rules for Interpretation of Import Tariff (GRI) without inviting reference to Rule 3 of GRI. It is also noted that Customs Authority for Advance Rulings, Mumbai examined the question of classification of similar goods and ruled for classification of such goods similar to the subject goods in Sub-heading 84714190, in an appeal filed by M/s Ingram Micro India Pvt. Ltd. [2022 (2) TMI 308 - CESTAT NEW DELHI]. Thus, it is evident that the proposed items of import namely, “Optoma Creative Touch 3-series Interactive Flat Panel (IFP) (Model- 3652RK, 3752RK & 3862RK)” merit classification under Sub-heading 84714190 of the First Schedule to Customs Tariff Act, 1975.
|