Case Laws

2016(04)LCX0075 : Integral Computer Ltd. : Interactive electronic white board is classifiable under  sub-heading 8528 51 00 and not under sub-heading 8472 90 90 .

2016(03)LCX0042: Karnataka Power Corporation Ltd. : Epoxy stator coils imported as part of Hydro Electric Generator are classifiable under heading 8503 .

2016(02)LCX0228: Samsung India Electronics Pvt. Ltd.: Mobile phone with zoom camera - Galaxy K zoom mobile phone with Advance Camera is classifiable as telephone under  heading 8517 and not under heading 8525.

2016(02)LCX0100: Logic India Trading Co.: Speaker. - Multimedia Speaker having additional functions of USB Port with playback port and facility of FM Radio along with USB port playback are classifiable under  sub-heading  8518 22 00.

2016(01)LCX0125 : Rajsi Industries :Energy Saving Glass Tubes Burner U shape 32W (Parts of CFL) are classifiable under sub-heading  8539 90 90.

2015(08)LCX0218: ABG Shipyard Ltd: Compact Disk containing designs and drawings of ship construction is classifiable as Information Technology Software under sub-heading 8523 80 20.

2015(07)LCX0028: Multi Screen Media .: Satellite receiver used in cable television network is classifiable under sub-heading 8525 20.

2014(07)LCX0061: Havell's India Ltd.: Lighting fitting compact recessed down lights Innova 11-6400K-GU5.3 with electronic ballast are neither search light nor spot fight, hence classifiable under heading 8539.

2014(05)LCX0446 : Visteon Climate Systems India Ltd.: Fan motors belongs to family of motor vehicles parts and accessories, hence classifiable under sub-heading 8501 10 19.

2014(01)LCX0103: Dejero Logix Pvt. Ltd.: Transmitter Broadcasting Equipment Sub-System cannot transmit the signals for reception by general public but is meant only for transmitting the audio or video signals by a reporter from some place to his studio from where the signals are broadcasted for general public, such equipment cannot be classified under sub-heading 8525 50 20.

2012(11)LCX0174 .: Ingram Micro India Ltd.: Flash memory' is not different from 'flash memory card' hence benefit of exemption available since they are classifiable under sub-heading 8523 51 00.

2012(02)LCX0238: Axion Energy Conversion Pvt. Ltd.: Mobile phone chargers are covered under sub-heading 8529 90 90.

2012(02)LCX0176: Nippon Audiotronix Ltd.: MP3 player for Car is not different from MP3 player, hence is classifiable under Chapter 85  It is not classifiable under heading 8519, which deals with all goods other than MP3 Player.

2012(02)LCX0057: Diamond Electricals Ltd.: Indicating panel 4 zone with LCD. - CTEC indicating panel with LCD 1 Loop Apollo Protocol (Non-expandable) and Indicating Panel with LCD Repeater are classifiable under sub-heading 8531 20 00.

2011(08)LCX0267: Vikas Corporation.: Playback Stereo Synthesizer and Channel processor used for processing sound from cassette deck or CD player is classifiable under sub-heading 8543 89  and not under heading 9007 .

2011(03)LCX0335 : Microqual Techno Pvt. Ltd. : Co-axial cable is classifiable under sub-heading 8544 20.

2008(12)LCX0116 : Modern Communication & Broadcast Sys. P. Ltd.: Dish Reflector is a part of antenna, hence classifiable under heading 8529.

2008(10)LCX0127: Srinivas  CelIcom Ltd.: Waveguides constitute a sub-system of radio microwave system are classifiable under sub-heading 8544 20.

2008(01)LCX0063: Accel Frontline Limited.: Data contained in floppy, hard disc drive or any other hardware medium, which is damaged or corrupted, received from customers for recovery of data and exported abroad, are classifiable under sub-heading 8523 40 80.

2007(10)LCX0136: HCL Infosystems Ltd.: Microprocessors are classifiable under heading 8542.

2007(09)LCX0006: C-Net Communication (I) Pvt. Ltd.: Signal decoder used by cable operator for distributing satellite signals collected by dish-antenna is classifiable under heading 8528.

2007(08)LCX0296 : ITI Ltd. : Fax Secrecy Model and Link Secrecy Device Model Communicating message over a telephone line although working on principle of encrypton and decrypton is classifiable under heading 8517.

2007(08)LCX0013: Hewlett Packard India Sales (P) Ltd.: Software recorded on HDD imported as packaged software is classifiable under heading 8524.

2007(07)LCX0065: Excellent Computers .: Radio navigational equipment GPS 12CX receives radio signals from satellites orbiting the earth and use such signals to calculate the exact latitude and longitude,  is classifiable under sub heading 8526 91.

2007(03)LCX0057: Godrej Hi-Care Ltd.: Thermistors - PTC thermistors  for insecticide electric diffusers are classifiable under sub-heading 8516 90.

2006(11)LCX0271: Cisco Systems (India) P. Ltd.: Intrusion Detective System sensor kit consisting of a pair of slide assembly, a cable management arm, a stop block, status indicator cable assembly, 10 inch flange head philips screws and releasable tie wraps is classifiable under heading 8517 and not under heading 7318. 

2006(09)LCX0077: Bradma of India Ltd.: Integrated Circuits (Software for imported postage franking machines), even if treated as parts of franking machines, are classifiable under heading 8542.

2006(08)LCX0060: Ambuja Cement Eastern Limited.: Electric control panel is classifiable under heading 8537.

2006(05)LCX0228: BPL Telecom Ltd.: Transmission apparatus Sub-systems/sub-components of transmission equipment are classifiable under sub heading 8525 10.

2006(05)LCX0172: Hewlett Packard India Sales (P) Ltd.: Hard disc - Software loaded hard disc, whether or not presented in assemblage with computer, is classifiable under heading 8524.

2005(12)LCX0426: Multimedia Frontiers Ltd.: Laser Beam Recorder is classifiable under sub-heading 8521 10.

2005(12)LCX0426 :Multimedia Frontiers Limited.: Developer is classifiable under sub-heading 8543 90.

2005(12)LCX0388: Elgithread (India) Ltd.: Scanner system software is classifiable under heading 8524.

2005(12)LCX0028: Tata Teleservices Ltd.: Fixed Wireless terminals or fixed telephones working on cellular technology are classifiable under sub-heading  8525 20 17.

2005(09)LCX0312: Pepperl Fuchs (India) Pvt. : Proximity switches are classifiable under heading 8536.

2005(09)LCX0269: Marg Marketing & Research Group Ltd.: Television audience measurement system parts are classifiable under sub-heading 8543 49 .

2005(08)LCX0010: Alcatel India Ltd.: Electrical static converters are classifiable under sub-heading 8504 40 90.

2005(08)LCX0009: Alcatel India Ltd.: Electronic apparatus for line telephony Link extender loading channel subrack, Compensation dispersion unit (unrepeatered), URW subrack (unrepeatered), dispersion compensation subrack (unrepeatered) and fixed filter unit (unrepeatered) are classifiable under sub-heading 8517 50 90.

2005(07)LCX0340: Shilp Gravures Ltd.: Computer software loaded on hard disk drive is classifiable under heading 8524.  

2005(07)LCX0215: Hewlett Packard India P. Ltd.: Software imported with printer is classifiable under heading 8524.

2005(07)LCX0056: Ellora Time Ltd. : Parts of telephone instrument imported in un-assembled form are classifiable under sub-heading 8517 10.

2005(02)LCX0306: Bpl Sanyo Utilities & Appliances Ltd.: Electrical switches used in washing machines are to be classified under sub-heading 8536 50.

2005(02)LCX0187: Modicom Network Pvt. Ltd.: Modules in the form of PCBs constituting the main switching centre are classifiable under sub-heading 8517 90.

2005(02)LCX0041: Nokia India Pvt. Ltd.: Memory cards are classifiable under heading 8542 12.

2004(10)LCX0138: Procol Electronics India Ltd.: Electronic calculator imported in CKD condition is classifiable under Chapter 85.

2004(09)LCX0048: Roma International.: Compact fluorescent lamps, Pin based and of gas discharge tube type are classifiable under sub-heading 8539 31.

2004(08)LCX0311: Tata Tele services Ltd. :Fixed Wireless Terminals are classifiable under Sub-heading 8525 20 19.

2004(05)LCX0052: C-Net Communications (I) Pvt. Ltd.: Set top box, a microprocessor based device incorporating a modem for gaining access to internet, and having a function of Interactive Information Exchange is classifiable under sub-heading 8517 80.

2004(04)LCX0124: Tata Teleservices Ltd.:  Wireless terminal - fixed wireless terminal Model LST-250, not having facility of a telephone unless and until attached to telephone apparatus is classifiable under  Sub-heading 8525 20 19.

2004(04)LCX0024: Instrument Research Associates.: LED displays being electro microassemblies, classifiable under heading 8542.

2004(02)LCX0026 :Eureka Forbes Ltd.: Vacuum Cleaners not intended to operate at a level in excess of household requirement are classifiable under heading 8509.

2003(10)LCX0219: Voice ware Systems Ltd.: Spring ware software is classifiable under sub-heading 8524 99.

2003(07)LCX0125: Indian Farmers Fertilizers Co. Ltd.: Heating element in the furnace for use in the ammonia dissociator is classifiable under heading 8516.

2003(06)LCX0202: Hewlett Packard (I) Ltd. : Driver software imported along with printers is classifiable separately under sub-heading 8524 39.

2003(06)LCX0113: Bay Talkitec Pvt. Ltd.: Spring  ware software attributable to Voice/Fax boards is classifiable as Computer software under sub-heading 8524 99.
 

2003(05)LCX0109: Multimedia Frontiers Ltd.: Computer Software is classifiable under sub-heading 8524 20.

2003(04)LCX0123: Jan De Nul N.V.: Navigational equipment used for positioning dredger is classifiable under heading 8526.

2003(04)LCX0055: Viking Integration Projects (P) Ltd.: Video monitors for sinoscopes are classifiable under heading 8528.

2003(03)LCX0106: Keihin Penalfa Ltd.: Electronic automatic regulator is classifiable under sub-heading 8543 89.

2002(12)LCX0104: Fibcom India Ltd.: Optical fibre amplifier is classifiable under heading 8517.

2002(11)LCX0116: Set India Pvt. Ltd.: Satellite receivers are classifiable under heading 8525 20.

2002(09)LCX0011: Bachmann Industries India Ltd.: DDC module assemblies and UEC-3 module assemblies being parts of the value actuators are classifiable under heading 8503.

2002(07)LCX0166: Cine Sales Corporation .: Stereo Processor having neither sound head mechanism nor a mechanism to use sound records, are classifiable under sub-heading 8543 89.

2002(05)LCX0129: RSF Technology Corpn.: Passive Infrared Intrusion Alarm system having essential characteristics of alarm system are classifiable under sub-heading 8521 10.

2002(05)LCX0126: Electrotherm (India) Ltd.: Electric Resistor (Water-cooled) is classifiable under sub-heading 8533 29.

2002(02)LCX0253: BPL Telecom Ltd.: Voice Mail Card Computer Software for "EPABX", is classifiable under sub-heading 8524 90.

2001(12)LCX0066: Viji Audio Tech.: Magnetic tape recorder designed to produce two cassette copies or four cassette copies is classifiable under sub-heading 8520 90.

2001(05)LCX0043: Saastha Plastics (India) Pvt. Ltd.: Plastic outer covers of voltage stabilizers are classifiable under heading 8538.

2001(04)LCX0004: Insulin Associates: Nomex laminated coated or covered with plastic are classifiable under sub-heading 8546 00.

2001(03)LCX0068: Chillies Export House Ltd.: Magnetic Separator (or permanent magnets) imported separately and not along with milling machine are classifiable under heading 8505.

2001(03)LCX0066: Unicon Connectors (P) Ltd.: Wire and cables are classifiable under heading 8544.

2001(03)LCX0048: Luminous Electronics Pvt. Ltd.: Power supply system is classifiable under heading 8504.

2001(01)LCX0236: Quick International: Video Cassettes classifiable under sub-heading 8523 90 03 20.
 

2001(01)LCX0169: Kesoram Rayon: Coils are classifiable under sub-heading 8536 00.

2001(01)LCX0114: Hical Magnetics Pvt. Ltd. : Ferrite cores, being parts of transformers is classifiable under sub-heading 8504 90 .
 

2001(01)LCX0043: Shree Salasar Impex : Blank Video Cassettes are classifiable under  sub-heading 8523 90 03 20.
 

2000(12)LCX0144: Siemens Ltd.: Switch Fuse Unit is classifiable under heading 8537.
 

2000(12)LCX0062: PBJ-Industrial Electronic Pvt. Ltd.: Flasher unit is classifiable under sub-heading 8531 00.
 

2000(10)LCX0255: B.H.E.L.: Bus ducts are classifiable under sub-heading 8538 00.

2000(08)LCX0102: Wesman Engineering Company Ltd.: T.V. Cameras and T.V. Monitors, as Imported are not specially designed for furnaces and hence are classifiable under sub-headings 8528 10 and 8525 30.

2000(08)LCX0036: Eureka Forbes Limited: Plastic Hoses are classifiable under heading 8509.
 

2000(05)LCX0363: Vinitec Electronics Laboratory: Uninterrupted Power Supply (UPS) is classifiable under heading 8543.
 

2000(04)LCX0245: Karnataka Power Corpn: Epoxy insulated single turn half coils are classifiable under sub-heading 8501 64.

2000(04)LCX0240: Escorts Ltd.: Heating element which performs function of thermal conductivity by functioning as resistors  are classifiable under heading 8516.

2000(01)LCX0171: Sprint R.P.G. India Ltd.: Computer software loaded on a hard disk drive is assessable on the basis of computer software as per heading 8524.

1999(12)LCX0225: Tata Liebert Ltd.: UPS is classifiable under heading 8543.

1999(12)LCX0217: Tonica Electronics: Shield patti and pressure pads are classifiable under sub- heading 8543 00.

1999(12)LCX0148: Barber Ship Management (I) Pvt. Ltd.: Computer Hard Disk being storage device with software recorded thereupon is classifiable under heading 8524.

1999(11)LCX0198: Modison Metals Pvt. Ltd.: Electrical apparatus are classifiable under heading 8538.

1999(05)LCX0154: Tesa Tapes (India) P. Ltd.: The Electrical Insulator, Flame retardant Polyester Tapes classifiable under sub-heading 8546 90. 

1999(05)LCX0066: Phenolite Electro Heat P. Ltd.: Silicon carbide heating elements are classifiable under heading 8516.

1999(03)LCX0147: Hindustan Petroleum Corpn. Ltd.: CRT display unit is a complete machinery hence classifiable under sub-heading 8540 89.

1999(01)LCX0123: Thulasi Systems .: Mounted Peizo electric crystal is complete even in absence of lead wires and hence it is classifiable under sub-heading 8541 60.
 

1999(01)LCX0010: Sail: Furnace parts are classifiable under sub-heading 8516 80.

1998(09)LCX0162: Modi Xerox Ltd.: Console assembly, a part of photocopier is classifiable under sub- heading 8537 10.

1998(09)LCX0119: D.E.S.U.: Circuit breaker Spares thereof are classifiable under heading 8518/27(1).
 

1998(09)LCX0116: Paras Laminates Pvt. Ltd.: Paper-based electric insulators are classifiable under sub-heading 8546 00.
 

1998(07)LCX0248: L.M.L. Limited .: Scooter Body unit without an engine is classifiable as 'scooter' under sub-heading 8711 90.

1998(06)LCX0219: PMP Auto Industries Ltd.: Voltage regulators are classifiable under heading 8511.
 

1998(06)LCX0102: Tapex Corporation: Tapes are classifiable under heading 8546.

1998(05)LCX0243: Escorts Ltd.: PCB not being supplied by manufacturer as accessory along with spectrometer is classifiable under sub-heading 8473 30.

1998(03)LCX0153: Endee Engineers.: Detector/Alarm. - Apparatus to detect the level when it exceeds the permissible limit to sound the alarm and not to analyse and reflect the composition of gas chemically or physically. It is classifiable under sub-heading 8531 10.

1997(12)LCX0307: SPIC LTD.: Switch Cabinet (Electric) is classifiable under sub-heading 8537 10.

1997(12)LCX0172: Shree Laminating Ltd.: Electrical Insulators are classifiable under sub-heading 8546 00.
 

1997(12)LCX0034: Wood Polymers Ltd.: Paper based insulators are classifiable under heading 8546.

1997(11)LCX0162: General Electric Co. of India.:  Vacuum Circuit Breaker. - Components of 25 K.V. Vacuum Circuit Breaker are classifiable under heading 8535.

1997(11)LCX0133: Express Industries .: Lamps - Carbon filament lamps are classifiable under heading 8539.

1997(11)LCX0009: Em Ess Enterprises .: Iron Electric (Steam) Electric smoothing irons of all kinds, whether for domestic use or for tailors are classifiable under sub-heading 8516 40.

1997(10)LCX0029: Elpro International Ltd.: Electric heating resistors are classifiable under heading 8516.

1997(09)LCX0186: Krone Communications Limited.: Steel back mount frame with holes for fixing terminal blocks used in automatic telephone exchange are classifiable under sub-heading 8517 90.

1997(09)LCX0165: B.H.E.L.: Protective equipment is classifiable under heading 8518/27(3).

1997(09)LCX0142: Knic Knac Agencies .: Iron (Steam) being not merely for treating textiles but for all applications, are classifiable under heading 8516 .

1997(09)LCX0133: M.M. Enterprises.: Clutches - Electro magnetic clutches used for engaging and disengaging the compressor from crankshaft derive is classifiable under sub-heading 8505 20.

1997(09)LCX0058: Shakun Products: Wiring harness, cable harness and handle bar harness is classifiable under sub-heading 8544 00

1997(09)LCX0050: Himson Textile Engineering Industries Ltd.: Electric Control Panels and Electric Panel Boards are classifiable under heading 8537.

1997(07)LCX0203: LML Limited.: Induction heater is classifiable under sub-heading 8516 29 .

1997(07)LCX0169: Scientific Instruments Co. Ltd.: Waveguides are classifiable under heading 8544.

1997(06)LCX0003: Trusound Pvt. Ltd.: Housing - Mu-metal Housing of metallic alloy used for magnetic shielding is classifiable under sub-heading 8504 90.

1997(05)LCX0091: Seasonal Garments.: Iron (Steam) with portable boilers is classifiable under sub-heading 8516 40 .

1997(05)LCX0012: Electronic Industries of India.: Tape Deck Mechanism is classifiable under sub-heading 8548 00.
 

1997(04)LCX0088: Central Electronics Ltd.: Axle Counter Blocks system  is classifiable under heading 8530.

1997(04)LCX0017:Bharat Vijay Mills Ltd.: Electric hand welding tool is classifiable under heading 8508.

1997(03)LCX0091: Kinjal Electricals Pvt. Ltd.: PVC Log Rolls for Electric insulation are classifiable under sub-heading 8546 90.

1997(02)LCX0206: New Rosy Enterprises .: Ferrite cores, being parts of transformers is classifiable under sub-heading 8504 90.

1997(02)LCX0166: Sun Export Corporation.: Switches and fuses are classifiable under heading 8535.

1997(02)LCX0104: Punjab Wireless Systems Ltd.: Microphones is classifiable under heading 8518.

1997(02)LCX0068: Electronic & Engineering Co.: Nickel Cadmium Battery Cells - Primary Cells and primary batteries are classifiable under heading 8506.

1996(11)LCX0112: Eastern Stores & Trading Co. Pvt. Ltd.: Navigation Lights are classifiable under heading 8530.

1996(10)LCX0104: Everest International : Motor Running Capacitors are classified as capacitors under heading 8532.  

1996(09)LCX0206: Sigma Electronics.: DC Micromotor is classifiable under heading 8501.

1996(09)LCX0018: Union Carbide India Ltd.: Duplex electrodes are composite articles and classifiable under sub-heading 8506 90.

1996(08)LCX0071: Crompton Greaves Ltd.: Panel being equipped with two or more apparatus classifiable under heading 8535.
 

1995(11)LCX0060: Philips India Ltd.: Radio/Transistor is classifiable under heading 8527.

1995(08)LCX0062: Webel Telecommunication Industries Ltd.: Re-chargeable storage batteries are not dry batteries and hence classifiable under heading 8504.

1995(07)LCX0106: J.K. Synthetics Ltd.: UPS. — Static uninterrupted power supply comprising of inverters, rectifiers, output input assembly, circuit breakers and static by-pass is classifiable under sub-heading 8543 80.

1995(07)LCX0020: Electronic Research Ltd.: Ferrite FBT Cores (Soft Ferrite Cores) are classifiable under sub-heading 8504 90.
 

1995(03)LCX0162: Union Carbide India Ltd.: Electrode is classifiable under heading 8503.

1994(12)LCX0090: Webel Telecommunicated Industries .: Nickel Cadmium Cells being storage batteries and meant for use in the manufacture of walkie-talkie sets are classifiable under heading 8504.

1994(12)LCX0081: Union Carbide India Ltd.: End Board Plastisol is classifiable under heading 8503.

1993(12)LCX0056: Densons Pultroteknik: Cable Jointing Kits made of insulating material classifiable under heading 8547.
 

1993(12)LCX0045: Widia (I) Ltd.: Variable Speed Drive controls motor's speed and it is classifiable under heading 8518/27(1).

1993(07)LCX0057: Andhra Pradesh Paper Mills Ltd.: Turbo alternator is classifiable under heading 8501.
 

1993(07)LCX0027: Fuji Electronics (P) Ltd.: T.V. boosters are classifiable under heading 8543.

1993(03)LCX0070: XL Telecom Pvt. Ltd.: Unexpanded Sleeves meant for manufacturing cable jointing kits are classifiable under heading 8547.

1993(01)LCX0064: Suneel Communications .: Telephone instruments are classifiable under heading 8517.

1992(09)LCX0076: Amco Batteries.: Electric storage batteries and parts thereof including separators are classifiable under sub-heading 8507 00.
 

1989(08)LCX0073: Partap Rajasthan Copper Foils & Laminates Ltd.: Unclad laminates paper based or glass fabric is classifiable under heading 8546.

1989(07)LCX0006: Dowell's Elektro Works.: Cable terminals, are classifiable under heading 8536 90.

1989(06)LCX0031: Narendra Kumar Kedia .: PVC Electrical Insulating Films are insulating materials, and not self-adhesive tapes, classifiable under heading 8546.
 

1989(02)LCX0063: Metrowood Engineering Works.: Industrial laminates are classifiable under heading 8546 00.

1988(10)LCX0070: Bharat Heavy Electricals Ltd.:  Silicon diffused chips are classifiable under heading 8518/27(1).

1988(07)LCX0042: Chetna Polycoats (P) Ltd.: Electrically Insulating Properties  is classifiable under heading 8546.

1987(10)LCX0017: Jindal Aluminium Ltd.: Unpopulated and populated types are classifiable under headings 8534 and 8542 .

1987(07)LCX0101: B.H.E.L.: Synchronous Condensors are not ordinary capacitors but synchronous motors, are classifiable under heading 8501.

1986(10)LCX0027: Mega Overseas (P) Ltd.: Electrical Capacitators are classifiable under heading 8518/27(2).

1984(10)LCX0039: Bharat Heavy Electricals Ltd.: Synthetic Resin Bonded Paper Cylinders are classifiable under heading 8518/27(1).

1984(03)LCX0008: National Newsprint & Paper Mills.: Electric Valve Actuator with rotating spindle is classifiable under heading 8559 (1).

1982(12)LCX0009: Elpro International Ltd.: Insulators are classifiable heading 8518/27.