BENQ INDIA PVT LTD Vs. COMMISSIONER OF CUSTOMS

JUDGEMENT

(1.) Civil Miscellaneous Appeal is filed to set aside the Final Order No.40019/2018, dated 3/1/2018, passed in Appeal No.C/41707/2017, by the CESTAT, Chennai.

(2.) Short facts leading to the appeal are that the appellant has imported goods described BENQ 24 W LED monitor type TL2405H, BENQ 21.5 LED monitor type GL2250HM and BENQ 24 LED monitor type GL2450HM, as per Bill of Entry No.5523466, dated 21/12/2011. The appellant has classified the three types of monitors under CTH 85285100. This heading covers monitors other than cathode ray tube monitors of a kind solely or principally used in an automatic data processing machine (ADP). The goods falling under this heading were exempted from levy of BCD.

(3.) The customs department wanted to classify the goods, under CTH 85285900, i.e., monitors others than those used for ADP. As the goods were urgently needed, the appellant paid the duty, as assessed by the Group, under protest. The appellant, as per letter, dated 10/1/2012, explained to the Deputy Commissioner/Assistant Commissioner, Group 5 A, that the monitors were to be used for ADP only. It was stated that the connectivity of monitors with computer was through primary input ports D-sub, HDM 1 ports were provided in the computers, for transfer of encrypted use, for compressed digital high definition data. This was due to advanced technology. These monitors are used in large frame computers, graphical printer.