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Date: 03.09.2025
CESTAT Bangalore- ATM Monitors Classifiable as Parts Under CTH 8473โ โ
This Article has been written by Shri Ravi Shekhar Jha, Advocate based in New Delhi. The views expressed are based on his interpretation of the law. He can be reached at his email id intelconsul@gmail.com or on his Mobile +91-9999005379.
In a significant decision by the Customs, Excise & Service Tax Appellate Tribunal (CESTAT), Bangalore, the appeal filed by M/s NCR Corporation India Pvt. โ Ltd. was allowed, setting aside the earlier classification of ATM monitors under CTH 8528. โ This ruling reaffirms the importance of accurate classification of imported goods under the Customs Tariff Act, ensuring compliance with established legal precedents. โ
Background of the Case
The dispute arose when NCR Corporation imported monitors intended for use in Automatic Teller Machines (ATMs) and declared them as LCD assemblies for ATMs under Customs Tariff Heading (CTH) 8473, which covers parts and accessories of machines classified under CTH 8472. โ However, the revenue authorities argued that these monitors should be classified under CTH 8528, which pertains to monitors and projectors not incorporating television reception apparatus. โ
Aggrieved by the revenue’s decision, NCR Corporation filed an appeal before the CESTAT, citing legal precedents and technical grounds to support their claim.
Source: CESTAT Bangalore
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