2026 (6) TMI 1156

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....mporter is engaged in the import and distribution of Interactive Display Systems (also referred to as "View-boards"), which are electronic interactive display devices containing Automatic Data Processing unit and used for educational and corporate applications. 3. During the relevant period (December 2022), the Respondent-Importer imported the subject goods at various ports/airports and classified them under Chapter Tariff Item 8471 4190 as Automatic Data Processing (ADP) Machines, claiming eligibility based on their functional characteristics. The imported goods are equipped with built-in CPU and operating system (Android-based); processing capability; touch-enabled interactive interface; ability to run applications and accept input dir....

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....r filed appeals bearing No. 50709/2021 and 50708/2021 before the Tribunal against such Orders-in- Appeal dated 11.03.2021 and 16.03.2021. b. The Tribunal allowed the appeals vide Final Order No. 50076-77/2022 dated 02.02.2022 by holding as follows: "33. In view of the aforesaid, there is no manner of doubt that the goods would merit classification under CTI 8471 4190 as claimed by the Appellant and not under CTI 8528 5200 as claimed by the Department." c. The said Final Order dated 02.02.2022 was accepted by the Department as informed by them vide letter dated 25.07.2022 in response to an application under RTI. The copy of the letter dated 25.07.2022 is enclosed with the synopsis. d. The Department subseq....

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....Hon'ble Supreme Court held as follows: "1. Heard learned counsel for the appellant. 2. This appeal is reported to be beyond time by 150 days. 3. The order under challenge relates to classification of 'Interactive Flat Panel Displays' (IFPDs). A similar issue arose for our consideration in Civil Appeal arising out of Diary No. 1401 of 2026 (Commissioner of Customs, Nhava Sheva - V vs. M/s. Benq India Private Limited) which has been decided against the Revenue vide order dated February 23, 2026. Further, we do not find sufficient explanation for the delay. Consequently, the civil appeal is dismissed both on delay and merits. 4. Pending application(s), if any, shall stand disposed of." (....

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....he present matter were identical with the goods in question before the Tribunal in the Final Order No. 50076-77/2022 dated 02.02.2022, therefore, the earlier Final Order of the Tribunal is binding on the Department and the Department cannot reagitate the same dispute of classification. 11. As stated above, the final order in the matter of the Respondent-Importer has been relied upon in the subsequent decisions of the Tribunal in respect of the similar goods and such decisions have been upheld by the Hon'ble Supreme Court, therefore, the issue is no more res integra and such decisions are binding on all the judicial and quasi-judicial authorities in India and cannot be decided afresh. 12. The assessment order dated 05.01.2024 has b....