| Content Provider | Supreme Court of India |
|---|---|
| e-ISSN | 30484839 |
| Language | English |
| Access Restriction | NDLI |
| Subject Keyword | Central Excise Tariff Act 1985 ss.4A and 4 – Central Excise Act 1944 |
| Content Type | Text |
| Resource Type | Law Judgement |
| Jurisdiction | India |
| Case(s) Referred | Referred Case 0 Referred Case 1 Referred Case 2 Referred Case 3 Referred Case 4 Referred Case 5 Referred Case 6 Referred Case 7 |
| Case Type | Appeal |
| Court | Supreme Court of India |
| Disposal Nature | Appeal Allowed |
| Headnote | Central Excise Tariff Act, 1985 – Central Excise Act, 1944 – ss. 4A and 4 – Appellants imported certain units of the ‘All-in-one integrated Desktop computer’ and classified them under ‘Tariff Item 8471 50 00’ as per the prevalent self-assessment procedure – During subsequent examination by the Custom Authorities, the concerned goods were classified under ‘Tariff Item 8471 30 10’, and this classification was confirmed by various Adjudicating Authorities – Adjudicating Authorities held that the concerned goods were portable and were thus correctly classified under ‘Tariff Item 8471 30 10’ – Whether the concerned goods are ‘portable’ or not under ‘Tariff Item 8471 30 10’ – Held: Firstly, the diagonal dimension of the concerned goods being minimum of the length of 18.5 inches and the same needs to be transported along with the power cable as well as the applicable stand in most cases if it is to be mounted – Secondly, there being no protective case designed by the markets for daily transport for these concerned goods – Such requirements make the concerned goods unable to be carried around easily during daily transit – Therefore, the concerned goods are not ‘portable’ – Since the Customs Authorities wanted to classify the goods differently, the burden of proof to showcase the same was on them, which they failed to discharge – Impugned orders set aside, which classified the concerned goods under ‘Tariff Item 8471 30 10’ – Valuation of concerned goods for levy of duty be determined under the initially declared ‘Tariff Item 8471 50 00’. |
| Judge | Hon'ble Mr. Justice Surya Kant |
| Neutral Citation | 2023 INSC 50 |
| Petitioner | Hewlett Packard India Sales Pvt. Ltd. (now Hp India Sales Pvt. Ltd.) |
| Respondent | Commissioner Of Customs (import), Nhava Sheva |
| SCR | [2023] 1 S.C.R. 1123 |
| Judgement Date | 2023-01-17 |
| Case Number | 5373 |
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