The issue involved in this case pertained to classification of HP Slate 6” Voice Tab (a tablet offering voice calling facility) i.e. whether same was classifiable as an automatic data processing machine under Customs Tariff Heading (CTH) 8471 or telephone for cellular network under CTH 8517. The Hon’ble CESTAT while allowing assessee’ s appeal ruled out classification under CTH 8471 and noted that Chapter Note 5(D) to Chapter 84 excludes apparatus capable of use as a telephone from classification under 8471 and accepted assessee’s argument that goods in present case have dimensions smaller than guidelines suggested by World Customs Organisation (WCO) for classification of tablet as automatic data-processing machine. Accordingly, it was held that “Since the Custom Tariff is align with the harmonize Custom Nomenclature the goods merit classification under 8517 and not under 8471”.
Being aggrieved, the Revenue preferred an appeal before the Hon’ble Supreme Court.
The Hon’ble Supreme Court vide its Order dated January 15, 2018 has dismissed Revenue’s appeal against order of CESTAT (not finding any reason to interfere with the order of CESTAT) on the ground of delay as well as on merits leaving the question of law open.
Citation: Chief Commissioner, New Delhi Vs. Hewlett Packard India Ltd. [TS-412-SC-2018-CUST]