{"id":5982,"date":"2025-09-18T17:22:13","date_gmt":"2025-09-18T11:52:13","guid":{"rendered":"https:\/\/www.centaxonline.com\/blog\/?p=5982"},"modified":"2025-09-18T17:22:13","modified_gmt":"2025-09-18T11:52:13","slug":"customs-tariff-item-8528-52-00-covers-led-monitor-tiles-cestat","status":"publish","type":"post","link":"https:\/\/www.centaxonline.com\/blog\/customs-tariff-item-8528-52-00-covers-led-monitor-tiles-cestat","title":{"rendered":"Customs Tariff Item 8528 52 00 Covers LED Monitor Tiles | CESTAT"},"content":{"rendered":"<pre><strong>Case Details: <a href=\"https:\/\/www.centaxonline.com\/latest-news-updates\/customs\/101010000000407065\/led-monitor-tiles-are-classifiable-under-customs-tariff-item-8528-52-00-cestat\"><span class=\"TextRun SCXW240799101 BCX0\" lang=\"EN-IN\" xml:lang=\"EN-IN\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW240799101 BCX0\">Samsung India Electronics <\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW240799101 BCX0\">Pvt.<\/span><span class=\"NormalTextRun SCXW240799101 BCX0\"> Ltd. vs. Commissioner of Customs, Chennai (2025) 34 <\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW240799101 BCX0\">Centax<\/span><span class=\"NormalTextRun SCXW240799101 BCX0\"> 174 (<\/span><span class=\"NormalTextRun ContextualSpellingAndGrammarErrorV2Themed SCXW240799101 BCX0\">Tri.-<\/span><span class=\"NormalTextRun SCXW240799101 BCX0\">Mad)<\/span><\/span><span class=\"EOP SCXW240799101 BCX0\" data-ccp-props=\"{&quot;201341983&quot;:1,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:0,&quot;335559740&quot;:280,&quot;335572071&quot;:0,&quot;335572072&quot;:0,&quot;335572073&quot;:0,&quot;335572075&quot;:0,&quot;335572076&quot;:0,&quot;335572077&quot;:0,&quot;335572079&quot;:0,&quot;335572080&quot;:0,&quot;335572081&quot;:0,&quot;335572083&quot;:0,&quot;335572084&quot;:0,&quot;335572085&quot;:0,&quot;335572087&quot;:0,&quot;335572088&quot;:0,&quot;335572089&quot;:0,&quot;469789798&quot;:&quot;nil&quot;,&quot;469789802&quot;:&quot;nil&quot;,&quot;469789806&quot;:&quot;nil&quot;,&quot;469789810&quot;:&quot;nil&quot;,&quot;469789814&quot;:&quot;nil&quot;}\">\u00a0<\/span><\/a><\/strong><\/pre>\n<h2><em>Judiciary and Counsel Details<\/em><\/h2>\n<ul>\n<li><strong>Ms Sulekha Beevi<\/strong> C.S., Member (J) &amp; <strong>Vasa Seshagiri Rao<\/strong>, Member (T)<\/li>\n<li><strong>Shri V. Lakshmikumaran<\/strong>, Adv., for the Appellant<\/li>\n<li><strong>Shri Harendra Singh Pal<\/strong>, Assistant Commissioner (A.R.), for the Respondent<\/li>\n<\/ul>\n<h2><em style=\"font-size: 28px;\">Facts of the Case<\/em><\/h2>\n<p><span class=\"TextRun SCXW250192902 BCX0\" lang=\"EN-IN\" xml:lang=\"EN-IN\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW250192902 BCX0\">The appellant imported LED Monitor Tiles and claimed classification under Customs Tariff Item 8528 52 00, seeking benefit of exemption under <\/span><\/span><span class=\"TextRun SCXW250192902 BCX0\" lang=\"EN-IN\" xml:lang=\"EN-IN\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW250192902 BCX0\">Notification No. 24\/2005-Cus., dated 01-03-2005<\/span><\/span><span class=\"TextRun SCXW250192902 BCX0\" lang=\"EN-IN\" xml:lang=\"EN-IN\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW250192902 BCX0\">. The goods were described as LED Monitor Tiles having necessary por<\/span><span class=\"NormalTextRun SCXW250192902 BCX0\">ts for connection to an ADP machine, including ports for Power <\/span><span class=\"NormalTextRun ContextualSpellingAndGrammarErrorV2Themed SCXW250192902 BCX0\">In<\/span><span class=\"NormalTextRun SCXW250192902 BCX0\"> and Power Out, and capable of interconnection through LVDS (Low-Voltage Differential <\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW250192902 BCX0\">Signaling<\/span><span class=\"NormalTextRun SCXW250192902 BCX0\">) cables. It was submitted that the subject goods cannot function independently and necessarily <\/span><span class=\"NormalTextRun SCXW250192902 BCX0\">require connection either with Samsung Set Box (SBB) or similar device, which acts as a control PC. It was further explained that the signal input from the SBB to LED Monitor Tiles flows through LVDS cable, and alternatively, the Tiles can also be connecte<\/span><span class=\"NormalTextRun SCXW250192902 BCX0\">d to a GDC server with inbuilt software and a 32TB memory, classifiable under Heading 8471 as an Automatic Data Processing Machine. On this basis, the appellant contended that LED Monitor Tiles are designed for use with ADP machines and therefore fall unde<\/span><span class=\"NormalTextRun SCXW250192902 BCX0\">r Tariff Item 8528 52 00, making them eligible for exemption under the said Notification. The matter was accordingly placed before the Customs, Excise and Service Tax Appellate Tribunal (CESTAT).<\/span><\/span><span class=\"EOP SCXW250192902 BCX0\" data-ccp-props=\"{&quot;201341983&quot;:1,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:0,&quot;335559740&quot;:280,&quot;335572071&quot;:0,&quot;335572072&quot;:0,&quot;335572073&quot;:0,&quot;335572075&quot;:0,&quot;335572076&quot;:0,&quot;335572077&quot;:0,&quot;335572079&quot;:0,&quot;335572080&quot;:0,&quot;335572081&quot;:0,&quot;335572083&quot;:0,&quot;335572084&quot;:0,&quot;335572085&quot;:0,&quot;335572087&quot;:0,&quot;335572088&quot;:0,&quot;335572089&quot;:0,&quot;469789798&quot;:&quot;nil&quot;,&quot;469789802&quot;:&quot;nil&quot;,&quot;469789806&quot;:&quot;nil&quot;,&quot;469789810&quot;:&quot;nil&quot;,&quot;469789814&quot;:&quot;nil&quot;}\">\u00a0<\/span><\/p>\n<h2><em>CESTAT held<\/em><\/h2>\n<p data-ccp-border-bottom=\"0px none #000000\" data-ccp-padding-bottom=\"0px\" data-ccp-border-between=\"0px none #000000\" data-ccp-padding-between=\"0px\"><span data-contrast=\"auto\">The CESTAT held that LED Monitor Tiles are capable of being connected to and used with an ADP machine, as they receive signals only through such devices and do not function independently. It was observed that the subject goods contain the necessary ports for such connectivity and are designed for operation either through SBB or GDC servers, thereby meeting the criteria for classification under Customs Tariff Item 8528 52 00. The Tribunal clarified that the functional dependence on ADP machines and the technical specifications supported this classification, rejecting any alternative tariff headings. Consequently, the benefit of <\/span><i><span data-contrast=\"auto\"><a href=\"https:\/\/www.centaxonline.com\/search?searchData=Notification%20No.%2024%2F2005-Cus.&amp;itemType=AP\">Notification No. 24\/2005-Cus.<\/a>, dated 01-03-2005 <\/span><\/i><span data-contrast=\"auto\">was held to be admissible to the appellant.<\/span><span data-ccp-props=\"{&quot;201341983&quot;:1,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:0,&quot;335559740&quot;:280,&quot;335572071&quot;:0,&quot;335572072&quot;:0,&quot;335572073&quot;:0,&quot;335572075&quot;:0,&quot;335572076&quot;:0,&quot;335572077&quot;:0,&quot;335572079&quot;:0,&quot;335572080&quot;:0,&quot;335572081&quot;:0,&quot;335572083&quot;:0,&quot;335572084&quot;:0,&quot;335572085&quot;:0,&quot;335572087&quot;:0,&quot;335572088&quot;:0,&quot;335572089&quot;:0,&quot;469789798&quot;:&quot;nil&quot;,&quot;469789802&quot;:&quot;nil&quot;,&quot;469789806&quot;:&quot;nil&quot;,&quot;469789810&quot;:&quot;nil&quot;,&quot;469789814&quot;:&quot;nil&quot;}\">\u00a0<\/span><\/p>\n<h2 data-ccp-border-bottom=\"0px none #000000\" data-ccp-padding-bottom=\"0px\" data-ccp-border-between=\"0px none #000000\" data-ccp-padding-between=\"0px\"><em>\u00a0List of Cases Cited<\/em><\/h2>\n<ul>\n<li>Acer India (P) Ltd. v. Commissioner \u2014 2009 (11) TMI 931-CESTAT Ahmedabad \u2014 Referred [Paras 8.4, 36]<\/li>\n<li>Benq India Pvt. Ltd. v. ADG \u2014 2022 (9) TMI 690-CESTAT New Delhi \u2014 Referred [Paras 8.4, 11.8, 36]<\/li>\n<li>Commissioner v. Aveco Viscomm Pvt. Ltd. \u2014 2011 (263) E.L.T. 420 (Tribunal) \u2014 Referred [Para 8.4]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=2008%20(226)%20E.L.T.%20367%20(Tribunal)&amp;itemType=AP\">Commissioner v. Dell India Pvt. Ltd.<\/a> \u2014 2008 (226) E.L.T. 367 (Tribunal) \u2014 Referred [Para 7.3]<\/li>\n<li>Commissioner v. Epson India Private Ltd. \u2014 2019 (366) E.L.T.A173 (S.C.) \u2014 Referred [Para 8.4]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=2014%20(301)%20E.L.T.%20427%20(Tribunal)&amp;itemType=AP\">Commissioner v. Vardhaman Technology Pvt. Ltd.<\/a> \u2014 2014 (301) E.L.T. 427 (Tribunal) \u2014 Referred [Para 8.4]<\/li>\n<li>Epson India Pvt. Ltd. v. Commissioner \u2014 2019 (366) E.L.T. 847 (Tribunal) \u2014 Referred [Para 8.4]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=2023%20(384)%20E.L.T.%208%20(S.C.)%20%3D%20(2023)%203%20Centax%2049%20(S.C.)&amp;itemType=AP\">Godrej Sara Lee Ltd. v. Excise and Taxation Officer-Cum-Assessing Authority<\/a> \u2014 2023 (384) E.L.T. 8 (S.C.) = (2023) 3 Centax 49 (S.C.) \u2014 Referred [Para 49]<\/li>\n<li>IBM India Pvt. Ltd. v. Commissioner \u2014 2009 (244) E.L.T. 383 (Tribunal) \u2014 Referred [Para 7.3]<\/li>\n<li>Pepsico Holdings Pvt. Ltd. v. Commissioner \u2014 2019 (25) G.S.T.L. 271 (Tribunal) \u2014 Referred [Para 11.9]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=2019%20(370)%20E.L.T.%201774%20(Tribunal)&amp;itemType=AP\">Sony India Pvt. Ltd. v. Commissioner<\/a> \u2014 2019 (370) E.L.T. 1774 (Tribunal) \u2014 Referred [Para 8.4]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=1999%20(113)%20E.L.T.%2024%20(S.C.)&amp;itemType=AP\">Warner Hindustan Ltd. v. Collector<\/a> \u2014 1999 (113) E.L.T. 24 (S.C.) \u2014 Referred [Paras 6.12, 11.9]<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>Case Details: Samsung India Electronics Pvt. Ltd. vs. Commissioner of Customs, Chennai&hellip;<\/p>\n","protected":false},"author":16,"featured_media":5996,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[38,177,47],"tags":[],"class_list":["post-5982","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>Customs Tariff Item 8528 52 00 Covers LED Monitor Tiles | CESTAT<\/title>\n<meta name=\"description\" content=\"CESTAT held that LED monitor tiles are classifiable under Customs Tariff Item 8528 52 00, clarifying classification for importers under the customs framework.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link 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