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2016 (4) TMI 439 - CESTAT NEW DELHI

2016 (4) TMI 439 - CESTAT NEW DELHI - 2016 (344) E.L.T. 629 (Tri. - Del.) - Classification - GSM/GPRS/GPS/Terminal with RF ID interface/ 300 MAH Battery/ Audio - whether the goods to be classifiable under CTH 85256019 or under CTH 85269190 - Held that:- the Commissioner (A) has observed that the goods are meant for controlling the movement of the vehicles. It is also clear that the vehicle user is not aware of his position or is able to communicate / transmit about his position and he cannot nav .....

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the vehicle is also able to give feedback to the taxi company. Therefore, the impugned goods are clearly GPS trans receiver rather than mere GPS receiver and would therefore, be covered under CTH 85269190 whose import is restricted requiring import license under EXIM policy 2004-2009. - Decided in favour of revenue - Appeal No. C/161/2009-CU(DB) - Final Order No. 50890/2016-CU(DB) - Dated:- 10-2-2016 - G. Raghuram, President And R. K. Singh, Member (T) For the Appellant : Shri Rajeev Gupta & .....

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rver / computer via GSM/GPRS signal. (iv) The data received by server / computer is processed. (v) The position of vehicles can be known to anybody having internet connections and login and password to access the account of server. (vi) The device is complete in itself which is fitted in vehicle. Rest of the display units is only server and personal computer. The importer informed that the above device is fitted in a vehicle. The device is fully self contained and does not need any other modules .....

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#8377; 2,50,000/-. Penalty of ₹ 50000 was also imposed on the respondent. On the appeal filed by the respondent against the primary adjudicating authority order, the Commissioner (A) held that the goods were classifiable under Section 85256019 and not under Section 85269190 and so were freely importable and consequently allowed its appeal against which Revenue is in appeal. 4. Revenue has contended as under: 3) The product under dispute is actually a GPS receiver with a modem. A GPS receiv .....

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ceiver is therefore more accurate than an ordinary receiver. A GPS transreceiver on the other hands consists of a receiver and a transmitter, thereby ensuring that signals about position can not only be received but data can also be transmitted from the receiver. A random check of two companies namely Motorola and Intuicom showed that they had a product called a GPS transreceiver which consisted of a GPS receiver, and a radio modem. These devices enabled a two way communication unlike mere GPS r .....

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the vehicle would also be able to give a feedback to his control room. The technical literature submitted by the importer makes it clear that the product is a GPS receiver along with a modem that can send data. Therefore the products imported is a GPS transreceiver 4. Heading 8526 covers radar apparatus, radio navigational aid apparatus and radio remote control apparatus. Subheading 85269190 is a residuary heading in the radio navigational aid apparatus. This sub-heading being a residuary one, .....

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s which includes GPS radar apparatus. Therefore, the equipment in question seems to be correctly classifiable under 85269190. Further it helps in navigation as it can instruct a vehicle to proceed to a particular spot. 5. The notes along with 85269190 makes it clear that import of GPS receiver and differential GPS is free. It has been noted earlier that there are three basic types of GPS, namely receivers, differential GPS and transreceivers. The notes indicate that import of GPS receivers and d .....

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ld that the GPS Transreceivers is a separate and distinct item, different from GPS receiver and Differential GPS and its import is restricted which requires a valid import licence under EXIM Policy 2004-2009 and the same is correctly classifiable under 85269190 in the following orders passed by him. 5. No one appeared on behalf of the respondent, although the case was adjourned to 06.01.2016 when proxy counsel for the respondent was present. Earlier also, on 08.04.2015 and on 08.07.2015 there wa .....

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