Case nº Ruling No. AAR/Cus/01/2015 in Application No. AAR/44/Cus/03/2012 of AAR Cases, May 15, 2015 (case Amazon Seller Services Private Limited Vs The Commissioner of Customs Import & Gen.), IGI Airport and Ors.)
| Judge | For Appellant: S. Vasudevan, Advocate and For Respondents: Govind Dixit, Additional Commissioner, (AR) |
| President | V.S. Sirpurkar, J. (Chairman), S.S. Rana, Member |
| Resolution Date | May 15, 2015 |
| Issuing Organization | AAR Cases |
Judgment:
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This application relates to Kindle Device which is imported by the applicant. The Kindle Device as per the understanding of the applicant is an electrical device having unique and individual functions. The applicant further claims that this Kindle Device is classifiable under Tariff Item in 8543 70 99. On this basis, the applicant has claimed a total exemption from payment of customs duty under the Notification No. 25/2005-Cus. Dated 01.03.2005.
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The application is opposed by the Revenue, Customs Department on the ground that the Kindle Device which is imported does not have the translation or as the case may be dictionary functions as it is the main feature. The contention of the Revenue is that the Notification would be applicable only to such Kindle devices which have the translation or as the case may be dictionary functions as its main function.
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The interpretation of the Revenue is completely incorrect if the Tariff entry 8543 70 99 is accepted, then it is clear that all such electrical machines which have the translation or its dictionary functions will be entitled to be benefited by the Notification as stated above. When the entries are to be read, the plain meaning have to be given to those entries. We do not find anything anywhere in the Notification which admits of any other interpretation much less offered by the Revenue to the effect that the function of translation or dictionary as the case may be, should be a main feature of the electrical machine like Kindle device. We, therefore, reject the contention of the Department on this point.
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Further at the final hearing stage, Shri Dixit raised the question that this device may not be covered under the entry 8543 70 99. A very interesting feature has come to our notice in this. On behalf of Commissionerates i.e. Chennai Air Cargo as well as Mumbai Air Cargo in their reply both have in an unequivocal terms agreed that the device i.e. Kindle is actually covered under entry 8543 70 99. Shri Dixit then points out to a contrary stand regarding the Tariff entry. Chennai (seaport-import) Commissionerate, however, asserts that the device which is proposed to be imported is not covered under entry 8543 70 99. According to the Chennai (seaport-import) Commissionerate, it is covered under entry 8528 59 00 and the other is Chapter 8521 General. It is also suggested that this device can be covered under Tariff entry 9504 90.
4(a). Delhi Commissionerate in its communication...
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