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The SC upheld the CESTAT Mumbai decision classifying imported LCD monitors used with medical equipment under CTI 8528 5200. The court affirmed that the appellants' goods are liable to Integrated GST at 18% under Serial Nos. 383C and 384 of Notification No. 01/2017-IT(Rate). The additional customs duty was correctly imposed in accordance with the applicable tariff entries. The SC found no merit in the appeal and dismissed it, thereby confirming the proper classification and levy of customs duty as determined by the tribunal.
The SC upheld the CESTAT Mumbai decision classifying imported LCD monitors used with medical equipment under CTI 8528 5200. The court affirmed that the appellants' goods are liable to Integrated GST at 18% under Serial Nos. 383C and 384 of Notification No. 01/2017-IT(Rate). The additional customs duty was correctly imposed in accordance with the applicable tariff entries. The SC found no merit in the appeal and dismissed it, thereby confirming the proper classification and levy of customs duty as determined by the tribunal.
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