The Chennai bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that the Samsung Galaxy tabs are classifiable as tablet computers or as Automatic Data Processing (ADP) Machines and not classified under the category of mobile phones.
Samsung India Electronics Pvt. Ltd, the respondent assessee imported Samsung Mobile Phone vide Bill of Entry claiming classification under the category applicable to mobile phones.
The revenue appealed against the order passed by the Commissioner (Appeals) for rejecting the classification observed by the department and upheld the classification made by the assessee.
Harendra Singh Pal, the counsel for the revenue contended that the assessee wrongly classified the import of Samsung Galaxy tabs under the category of mobile phones.
Further submitted that the Samsung galaxy tabs were classifiable under the category of tablet computers and the order made by the Commissioner was not as per the law and liable to be deleted.
Rohan Murdalidharan, the counsel for the assessee contended that the tablet computers are correctly classifiable under the category of mobile phones and the assessee had adopted the said classification in future imports.
The Bench observed that the description on the packages revealed that these were Samsung Galaxy Tabs and could not be classified as mobile phones and the goods were assessed as Automatic Data Processing (ADP) Machines / Tablet Computers.
The two-member bench comprising Sulekha Beevi (Judicial) and Vasa Seshagiri Rao (Technical) quashed the order passed by the Commissioner (Appeals) while allowing the appeal filed by the revenue.
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