{"id":2802,"date":"2025-02-27T09:56:32","date_gmt":"2025-02-27T04:26:32","guid":{"rendered":"https:\/\/centaxblogs.taxmann.com\/?p=2802"},"modified":"2025-02-27T09:59:09","modified_gmt":"2025-02-27T04:29:09","slug":"smartwatches-are-classifiable-under-cth-8517-62-90-and-not-under-cth-9102-19-00-cestat","status":"publish","type":"post","link":"https:\/\/www.centaxonline.com\/blog\/smartwatches-are-classifiable-under-cth-8517-62-90-and-not-under-cth-9102-19-00-cestat","title":{"rendered":"Smartwatches Are Classifiable Under CTH 8517 62 90 and Not Under CTH 9102 19 00 | CESTAT"},"content":{"rendered":"<pre>Case Details: <a href=\"https:\/\/www.centaxonline.com\/latest-news-updates\/customs\/101010000000384546\/smartwatches-are-classifiable-under-cth-8517-62-90-and-not-under-cth-9102-19-00-cestat\">L.G. Electronics India Pvt. Ltd. Versus Principal Commissioner of Customs, New Delhi - (2025) 26 Centax 349 (Tri.-Del)<\/a><\/pre>\n<h2><em>Judiciary and Counsel Details<\/em><\/h2>\n<ul>\n<li><strong>Dr Rachna Gupta<\/strong>, Member (J) &amp; <strong>Mrs Hemambika R. Priya<\/strong>, Member (T)<\/li>\n<li><strong>Ms Jyoti Pal<\/strong>, Adv., for the Appellant.<\/li>\n<li><strong>Shri Amitabh Amrit<\/strong>, Authorized Representative, for the Respondent.<\/li>\n<\/ul>\n<h2><em>Facts of the Case<\/em><\/h2>\n<p>The appellant, an importer of the &#8220;LG Watch W7,&#8221; a smartwatch with features like quartz movement, Bluetooth\/Wi-Fi connectivity, and a Google operating system, declared the product under CTH 9102 19 00 as a wristwatch, claiming an exemption under Notification No. 152\/2009-Customs. However, the customs department disagreed, classifying the product under CTH 8517 62 90, which covers apparatus for communication in a wired or wireless network, and denied the exemption. The appellant filed an appeal with the Delhi Tribunal, arguing that the product should be classified as a wristwatch due to its physical features, thereby challenging the denial of the exemption and the reclassification.<\/p>\n<h2><em>CESTAT Held<\/em><\/h2>\n<p>The Hon&#8217;ble Tribunal ruled that the &#8220;LG Watch W7&#8221; could not be classified under CTH 9102 19 00 as a wristwatch. It found that the product\u2019s primary function was as a wearable computing device with features like messaging, calling, and health monitoring, rather than timekeeping. Therefore, the Tribunal classified it under CTH 8517 62 90, as an apparatus for communication in a wired or wireless network, and upheld the denial of the customs duty exemption under Notification No. 152\/2009-Customs.<\/p>\n<h2><em>List of Cases Cited<\/em><\/h2>\n<ul>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=2006%20(197)%20E.L.T.%20324%20(S.C.)&amp;itemType=AP\">H.P.L. Chemicals Ltd. v. Commissioner<\/a> \u2014 2006 (197) E.L.T. 324 (S.C.) \u2014 Referred [Para 2]<\/li>\n<li>Harivishnu Kaamat v. Sayyad Ahmed Issac \u2014 1955 (1) SCR 1104 \u2014 Referred [Para 4]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=2008%20(9)%20S.T.R.%20117%20(S.C.)&amp;itemType=AP\">Honda Siel Power Products Ltd. v. Commissioner<\/a> \u2014 2008 (9) S.T.R. 117 (S.C.) \u2014 Referred [Para 5]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=(2024)%2015%20Centax%20201%20(Tri.%20-%20Del.)&amp;itemType=AP\">L.G. Electronics India Pvt. Ltd. v. Principal Commissioner<\/a> \u2014 (2024) 15 Centax 201 (Tri. &#8211; Del.) \u2014 Referred [Para 1]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=2019%20(366)%20E.L.T.%20318%20(Tri.-Hyd.)&amp;itemType=AP\">Lewek Altain Shipping Pvt. Ltd. v. Commissioner<\/a> &#8211; 2019 (366) E.L.T. 318 (Tri.-Hyd.) \u2014 Relied on [Para 8]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=2008%20(225)%20E.L.T.%20321%20(S.C.)&amp;itemType=AP\">Mauri Yeast India Pvt. Ltd. v. State of U.P.<\/a> \u2014 2008 (225) E.L.T. 321 (S.C.) \u2014 Referred [Para 2]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=1986%20(23)%20E.L.T.%20283&amp;itemType=AP\">Saurashtra Chemicals v. Collector<\/a> \u2014 1986 (23) E.L.T. 283 (Tribunal) \u2014 Distinguished [Para 2]<\/li>\n<\/ul>\n<h2><em>List of Notifications Cited<\/em><\/h2>\n<ul>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=Notification%20No.%20151%2F2009-Cus.&amp;itemType=AP\">Notification No. 151\/2009-Cus.<\/a>, dated 31-12-2009 [Paras 2, 3, 6, 7, 8]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=Notification%20No.%20151%2F2009-Cus.&amp;itemType=AP\">Notification No. 152\/2009-Cus.<\/a>, dated 31-12-2009 [Para 2]<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>Case Details: L.G. Electronics India Pvt. Ltd. Versus Principal Commissioner of Customs,&hellip;<\/p>\n","protected":false},"author":5,"featured_media":2804,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[38,177,47],"tags":[],"class_list":["post-2802","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-customs","category-customs-news","category-custom-case-chronicles"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v25.9 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Smartwatches Are Classifiable Under CTH 8517 62 90 and Not Under CTH 9102 19 00 | CESTAT<\/title>\n<meta name=\"description\" content=\"The CESTAT ruled that the &quot;LG Watch W7&quot; is a communication device, not a wristwatch, classifying it under CTH 8517 62 90 and denying the customs duty exemption.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, 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