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M/s. Amazon Seller Services Private Limited Versus The Commissioner of Customs Import & Gen.) , New Delhi and Others

2015 (7) TMI 818 - Advance Ruling Authority

Classification of goods - Classification of Kindle device - Notification No. 25/2005-Cus. Dated 01.03.2005 - Classification under entry 8543 70 99 or under entry 8528 59 00 - Held that:-The main entry 8528 is in respect of the monitors, projectors and the television sets that is clearly not the case here. The specific entry relied upon by the Customs is 8521 which pertains to video recording or reproducing apparatus, whether or not incorporating video tuner. This is clearly not applicable for th .....

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s, special tables for casino games and automatic bowling alley equipment. From the very nature of the description, the Kindle Device will not be a part of toys, games and sports equipments; parts and accessories thereof which is to be covered under the heading 9504.

Kindle Device will be covered under entry 85437099 being an electrical machine with translation or dictionary functions. Therefore, this late objection raised by the Revenue is rejected. We have seen the some import detai .....

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ri Govind Dixit, Additional Commissioner, (AR). RULING This application relates to Kindle Device which is imported by the applicant. The Kindle Device as per the understanding of the applicant is an electrical device having unique and individual functions. The applicant further claims that this Kindle Device is classifiable under Tariff Item in 8543 70 99. On this basis, the applicant has claimed a total exemption from payment of customs duty under the Notification No. 25/2005-Cus. Dated 01.03.2 .....

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8543 70 99 is accepted, then it is clear that all such electrical machines which have the translation or its dictionary functions will be entitled to be benefitted by the Notification as stated above. When the entries are to be read, the plain meaning have to be given to those entries. We do not find anything anywhere in the Notification which admits of any other interpretation much less offered by the Revenue to the effect that the function of translation or dictionary as the case may be, shou .....

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tually covered under entry 8543 70 99. Shri Dixit then points out to a contrary stand regarding the Tariff entry. Chennai (seaport-import) Commissionerate, however, asserts that the device which is proposed to be imported is not covered under entry 8543 70 99. According to the Chennai (seaport-import) Commissonerate, it is covered under entry 8528 59 00 and the other is Chapter 8521 General. It is also suggested that this device can be covered under Tariff entry 9504 90. 4(a) Delhi Commissionera .....

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r, at the final stage Shri Dixit has raised this question of a different Tariff entry which covers the product. 6. Though, reluctantly, we would proceed to decide even this contention at this stage raised by the Revenue for the first time. First entry claimed to be applicable is 8528 59 00. It comes under the main entry 8528 which pertains to monitors and projectors, not incorporating, television reception, apparatus, reception apparatus for television, whether or not incorporating radio product .....

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to video recording or reproducing apparatus, whether or not incorporating video tuner. This is clearly not applicable for the simple reason that Kindle device is not meant for video recording or reproducing anything. The other related entry under this heading pertains to video recorders beta cam or beta cam SP or digital beta cam S-VHS or digital -S etc. That is clearly not the proper description of Kindle device. The third entry relied upon by the Customs Department is under the heading 9504 w .....

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