2026 (8) TMI 529

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....mported 33(thirty three) units of 'Model '65'' Active Panel Enhanced Nickel Interactive Touchscreen Display' and 40 (forty) units of 'Model '75" Active Panel Enhanced Nikel Interactive Touchscreen Display' under Bill of Entry dated 23.07.2021 by classifying the goods under Customs Tariff Item (CTI) 8471 41 90. However, alleging that the goods imported by the Appellant are classifiable under Customs Tariff Item (CTI) 8528 59 00, clarifications were sought and for release of the goods, Appellant had paid duty as demanded under protest and made payment of customs duty. Thereafter, Adjudication authority issued Order-in-Original dated 27.08.2021. Aggrieved by said order, an appeal was filed before the Commissioner (Appeals) and Commissi....

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....A. 5. Learned Counsel further submits that the issue is no more res integra and settled as per the decision of the Tribunal in the matter of Commissioner of Customs V. BenQ India Private Limited - 2025 (2) TMI 1303 - CESTAT Mumbai. Learned Counsel also relied on the following decisions: i. M/s. Ingram Micro India Private Limited Vs. CC - 2022 (2) TMI 308 - CESTAT New Delhi ii. Cloudwalker Streaming Technologies Pvt. Ltd. Vs. CC - 2022 (1) TMI 1078 - CESTAT Mumbai (Appeal against the same dismissed by the Hon'ble Supreme Court in Order dated 03.03.2023 in Civil Appeal No. 3477 of 2022) iii. Process Agrochem Industries Pvt. Ltd. Vs. Commissioner of CGST & Central Excise, Indore - 2025 (7) TMI 631 - CESTAT New Del....

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.... under Customs Tariff Item (CTI) 8471 41 90 as decided by the Hon'ble Tribunal in Ingram Micro (supra). The impugned goods are "Automatic Data Processing Machines' falling under CTI 8471 4190. Learned Counsel further submitted that Note 5(A) to Chapter 84 defines an 'Automatic Data Processing Machine (APDM)' and lays down certain essentials of what constitutes an ADPM. As per Note 5(A) to Chapter 84, an ADPM means, a machine capable of:- (a) Storing the processing programme (s) or at least the data necessary for the execution of the programme; (b) Being freely programmable in accordance with the requirements of the user; (c) Performing arithmetical functions specified by the user, and (d) Exec....