2025 (4) TMI 830

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....ssed by the Commissioner (Appeals), Bangalore. At the outset, the miscellaneous application filed by the revenue for change of cause title from "The Commissioner of Customs, CR Buildings, P.B. No. 5400, Queen's Road, Bangalore" to "The Principal Commissioner of Customs, Airport and Aircargo Commissionerate, Kempegowda International Airport, Devanahalli, Bangalore - 560 300" is allowed and taken on record. 2. The appellant had imported monitors meant for ATM declaring them as LCD Assemblies for ATM claiming classification under CTH 8473. On investigation the revenue found that the above goods which are monitors for ATM's are rightly classifiable under CTH 8528 5900. Aggrieved by this order the appellant is in appeal before us. 3. The L....

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....decided is whether the monitors meant for ATM are to be classified under CTH 8473 as claimed by the appellant or under CTH 8528 as claimed by the revenue. There is no dispute of the fact that the products imported are ATM monitors. The relevant Chapter Headings are reproduced below: 8472 Other Office Machines (for example, Hectograph or Stencil Duplicating Machines, Addressing Machines, Automatic Banknote Dispensers, Coin Sorting Machines, Coin Counting or Wrapping Machines, Pencil Sharpening Machines, Perforating or Stapling Machines) 8472 10 00 - Duplicating machines 8472 30 00 - Machines for sorting or folding mail or for inserting mail in envelopes or bands, machines for opening, closing or sealing mail and ma....

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....l entry only for the reason that the word monitor is specifically mentioned under this Chapter Heading cannot be accepted in view of the fact that parts of ATM are clearly classifiable under CTH 8473. Moreover, Section XVI clearly interprets the classification of parts as reproduced below. Section XVI Machinery and Mechanical Appliances; Electrical Equipment; Parts thereof; Sound Recorders and Reproducers, Television Image and Sound Recorders and Reproducers, and Parts and Accessories of such Articles Notes : 1. This Section does not cover : (a) transmission or conveyor belts or belting, of plastics of Chapter 39, or of vulcanised rubber (heading 4010), or other articles of a kind used in machine....

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....ading 9603); similar interchangeable tools are to be classified according to the constituent material of their working part (for example, in Chapter 40, 42, 43, 45 or 59 or heading 6804 or 6909); (p) articles of Chapter 95; or (q) typewriter or similar ribbons, whether or not on spools or in cartridges (classified according to their constituent material, or in heading 9612 if inked or otherwise prepared for giving impressions), or monopods, bipods, tripods and similar articles, of heading 9620. 2. Subject to Note 1 to this Section, Note 1 to Chapter 84 and to Note 1 to Chapter 85, parts of machines (not being parts of the articles of heading 8484, 8544, 8545, 8546 or 8547) are to be classified according to the fol....