F.
No. 528/96/2001-Cus.(TU)
Government
of India
Ministry
of Finance
Department
of Revenue
Central
Board of Excise & Customs
159A,
North Block, New Delhi-1.
Dated
10th September, 2007.
To
All
Chief Commissioners of Customs.
All
Chief Commissioners of Customs & Central Excise.
Chief
Departmental Representatives, CESTAT.
All
Commissioners of Customs.
All
Commissioners of Customs & Central Excise.
Subject:
Classification of Digital LCD / Flat Panel Monitor - Admissibility
of Notification benefits - reg.
***
It has been represented by the trade and industry association that
certain difficulties have been faced in classification of monitors for use with
Automatic Data Processing (ADP) machine and consequent import duty exemption
benefits. Doubts have been
expressed by field formations as to whether ‘LCD or Flat Panel Monitors, if
used along with ADP Machines would be classifiable as ‘ADP Monitor’ and
whether exemption from Customs duty vide Sl.No.17 of Notification No.
24/2005-Cus dated 1.3.2005 would be admissible.
2.
The issue was examined in the Board. Monitors used along with ADP
machines were classified till 31.12.2006, under heading 8471 of the First
Schedule to the Customs Tariff Act, 1975. Due
to HS 2007 changes brought into effect from 1.1.2007, such monitors are
presently classifiable under sub heading 8528 40. All types of monitors and
projectors which are solely or principally used with an ADP machine is covered
under the sub headings 8528 41(Cathode Ray Tube Monitors), 8528 51(Other types)
and 8528 61(Projectors) and are extended with exemption of customs duty vide
Sl.No.17 of notification No. 24/2005-Customs dated 1.3.2005. Further, television or video monitors were classifiable
earlier under heading 8528. Presently these monitors used as Television or Video
reception apparatus are classified under sub heading 8528 71 or 8528 72 as the
case may be, and are not eligible for the aforesaid exemption.
3.
This issue was also deliberated at the Conference of Chief
Commissioners’ on Tariff and Allied Matters, wherein it was decided
that the Board may issue guidelines on the basis of assessment practice that is
being followed by Customs Commissionerate, Aircargo, Mumbai to distinguish
‘computer monitors’ from that of monitors for use with TV /
Video and for classifying the goods
under 8528 41 or 8528 51 (earlier classifiable under
CTH 8471). However, to ensure uniformity, it was decided that Board could issue
a circular in this regard.
4. Accordingly the technical features distinguishing the computer monitors from the other types of Television/video monitors are enclosed. These could be used by the officers of the field formation as guidance for assessment, examination of the said goods for determining its proper classification and extension of the notification benefit.
Yours
faithfully,
(M.M.Partiban)
Director (Customs)
Tel.No.2309 3908
