Case nº A.A.R. No. 44/CUS./03/2012 of AAR Cases, January 16, 2015 (case In Re: Amazon Seller Services Vs)
| President | V.S. Sirpurkar, J. (Chairman) and S.S. Rana, Member |
| Resolution Date | January 16, 2015 |
| Issuing Organization | AAR Cases |
Order:
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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 he 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. That 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 arrived to those entries. We do not find anything anywhere in the Notification which admits of any other interpretation which is 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.
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 two Commissionerates i.e. Chennai Air Cargo as well as Mumbai Air Cargo. 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, however, two contrary interpretation regarding the Tariff entry. Delhi Commissionerate, however, asserts that the device which is proposed to be imported is not covered under entry 8543 70 99. According to the Delhi 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.
In fact, this issue of Tariff entry would have been closed at the admission...
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