Customs Circular
No.33/2007-Cus dated 10.9.2007
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 852840. All
types of monitors and projectors which are solely or principally used with an
ADP machine is covered under the sub headings 852841(Cathode Ray Tube Monitors),
852851(Other types) and 852861(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
F. No. 528/96/2001-Cus.(TU)
ieport.com - India's Premier portal on Customs
matters