2025 (7) TMI 1473 - SCH - Customs

Classification of imported goods - LCD monitors for use with medical equipment - to be classified under Customs Tariff Item (CTI) 8528 5200 or under CTI 8528 5900? - applicability of Serial Nos. 383C 384 of Schedule-III to N/N. 01/2017-Integrated Tax (Rate) dated 28.06.2017 - appropriate levy of customs duty i.e. additional duty of customs - it was held by CESTAT that The product under consideration i.e. monitors of various models imported by the appellants would be classifiable under Customs Tariff Item/ CTH 8528 52 00 and are appropriately leviable to Integrated Goods and Services Tax at the rate of 18% in terms of entry at serial No. 384 or 383C of the Notification No. 01/2017-IT(Rate) dated 28.06.2017. HELD THAT - There are no ground to interfere with the impugned order dated 18.11.2024 passed by the Customs Excise and Service Tax Appellate Tribunal (CESTAT) Mumbai. Appeal dismissed.

Summary

The Supreme Court, with Hon'ble Justices Surya Kant and Joymalya Bagchi presiding, heard an appeal against the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Mumbai's order dated 18.11.2024. After considering submissions from the Additional Solicitor General of India for the appellant and counsel for the respondent, the Court found "no ground to interfere with the impugned order." Consequently, the appeal was dismissed, delay was condoned, and all pending interlocutory applications were disposed of.