2017 (3) TMI 913 - AT - Customs

Tribunal Classifies Eye Tracking System under Custom Tariff Heading

M/s. Idapet Marketing Versus C.C. New Delhi

M/s. Idapet Marketing Versus C.C. New Delhi - 2017 (355) E.L.T. 469 (Tri. - Del.) Issues: Classification of imported goods under Custom Tariff Heading CTH 90318000 or 84715000Analysis:1. Facts: M/s. Iadept Marketing appealed against Order-In-Appeal No.09/2011 classifying imported goods, an Eye Tracking System, under Custom Tariff Heading CTH 90318000.2. Appellant's Argument: The appellant argued that the goods should be classified under Heading 84715000 as they are processing units containing storage, input, and output units, falling under the Customs Tariff Act.3. Revenue's Argument: The Revenue contended that the Eye Tracking System is a specific machine for measuring consumer interaction with surroundings, falling under Chapter Heading 90318000 based on Chapter Note 5(E).4. Consideration: The Tribunal considered the descriptions under Chapter Headings 8471, 84715000, 9031, and 90318000 to determine the appropriate classification for the Eye Tracking System.5. Decision: The Tribunal noted that the item imported, the Eye Tracking System, measures eye activity, which aligns with Chapter 9031 covering measuring instruments not specified elsewhere. The Tribunal concluded that the specific measuring capability of the item places it under Chapter 9031 and subheading 90318000, dismissing the appeal based on this classification.This detailed analysis of the judgment highlights the arguments presented by both parties, the relevant legal provisions, and the Tribunal's reasoning for classifying the imported goods under a specific Custom Tariff Heading.