COMMISSIONER OF CUSTOMS, BANAGALORE versus M/S, N.I. SYSTEMS (INDIA) P. LTD.

COMMISSIONER OF CUSTOMS, BANAGALORE versus M/S, N.I. SYSTEMS (INDIA) P. LTD.

Controllers, modules, and chassis in question, although they include computing elements, are specialized for industrial process control and are properly classifiable under Chapter 90 CTH 9032 of the Customs Tariff Act, not as computers or parts thereof under Chapter 84. The goods function as parts and accessories of automatic regulating or controlling instruments, and are not merely automatic data processing machines.

Parties
Appellant: Commissioner of Customs, Bangalore; Respondent: N.I. Systems (India) P. Ltd.
Jurisdiction
India
Judgment Date
15 July 2010
Procedural Posture
Civil Appeal / Supreme Court Appeal From CESTAT
Outcome
Appeal allowed
Legal Topics
Classification of Goods, Customs Tariff Act, 1975, Tariff Heading Interpretation, Industrial Process Control Equipment, Data Acquisition Modules
Customs Law Classification of Goods Customs Tariff Act, 1975 Tariff Heading Interpretation Industrial Process Control Equipment Data Acquisition Modules

Case Brief

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Parties

Commissioner of Customs, Bangalore

Appellant

N.I. Systems (India) P. Ltd.

Respondent

Procedural Posture

Civil Appeal / Supreme Court Appeal From CESTAT

Legal Issues

  1. 1 Whether PXI Controllers, Input/Output Modules, Signal Convertors and Chassis imported by assessee are classifiable under Chapter 90 or 84 of the Customs Tariff Act, 1975.
  2. 2 Whether such items constitute measuring, regulating, or controlling instruments or are computers/ADP machines.

Ratio Decidendi

Controllers, modules, and chassis in question, although they include computing elements, are specialized for industrial process control and are properly classifiable under Chapter 90 CTH 9032 of the Customs Tariff Act, not as computers or parts thereof under Chapter 84. The goods function as parts and accessories of automatic regulating or controlling instruments, and are not merely automatic data processing machines.

Court Disposition

Appeal allowed

Orders

  • Impugned order of CESTAT set aside
  • Goods to be classified by Department under Chapter 90 CTH 9032.90.00