SC confirms 18% IGST on imported LCD monitors for medical use under Serial Nos. 383C and 384, Schedule-III

The SC upheld the CESTAT Mumbai decision classifying imported LCD monitors for medical equipment under CTI 8528 5200. The court confirmed the applicability of Serial Nos. 383C and 384 of Schedule-III to Notification No. 01/2017-Integrated Tax (Rate), imposing an 18% Integrated GST. The additional customs duty levy was deemed appropriate. The SC found no reason to interfere with the CESTAT order dated 18.11.2024 and dismissed the appeal.

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The Supreme Court, with Hon'ble Justices Surya Kant and Joymalya Bagchi presiding, heard an appeal against the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Mumbai's order dated 18.11.2024. After considering submissions from the Additional Solicitor General of India for the appellant and counsel for the respondent, the Court found "no ground to interfere with the impugned order." Consequently, the appeal was dismissed, delay was condoned, and all pending interlocutory applications were disposed of.

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