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The CESTAT held that imported LCD monitors designed to connect directly to ADP machines, including those used with medical equipment, are classifiable under Customs Tariff Item 8528 5200 rather than 8528 5900. Although the appellants had initially classified the goods under 8528 5900, no basic customs duty differential arose since the BCD rates for both sub-headings were identical. The Tribunal further ruled that the appropriate IGST rate applicable is 18%, not 28%, as per Notification No. 01/2017-Integrated Tax (Rate). The impugned order demanding differential additional customs duty was set aside, as the amended provisions cited did not apply to the dispute period. Consequently, the appeal was allowed, and the goods were confirmed to be liable to IGST at 18%, with the impugned order quashed.
The CESTAT held that imported LCD monitors designed to connect directly to ADP machines, including those used with medical equipment, are classifiable under Customs Tariff Item 8528 5200 rather than 8528 5900. Although the appellants had initially classified the goods under 8528 5900, no basic customs duty differential arose since the BCD rates for both sub-headings were identical. The Tribunal further ruled that the appropriate IGST rate applicable is 18%, not 28%, as per Notification No. 01/2017-Integrated Tax (Rate). The impugned order demanding differential additional customs duty was set aside, as the amended provisions cited did not apply to the dispute period. Consequently, the appeal was allowed, and the goods were confirmed to be liable to IGST at 18%, with the impugned order quashed.
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