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2015 (7) TMI 818 - Advance Ruling Authority

2015 (7) TMI 818 - Advance Ruling Authority - 2015 (323) E.L.T. 638 (A. A. R.) - 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 .....

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hines, articles for funfair table or parlor games, including printables, billiards, 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 lat .....

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Rana, JJ. For The Appellant : Shri S. Vasudevan, Advocate For The Department : Shri 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 f .....

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3. The interpretation of the Revenue is completely incorrect if the Tariff entry 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 t .....

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reply both have in an unequivocal terms agreed that the device i.e. Kindle is actually 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 tha .....

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o whether the import could be covered by the Notification as stated above. However, 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, apparatu .....

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e 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 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. .....

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