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Issues involved: Classification dispute regarding import of 'LCD panels' under Customs Act u/s 18(1) - Applicability of Heading 9013 vs. Heading 8529 post-amendment in 2007.
Summary: 1. The appeals pertain to demands of differential duty on imported goods classified under SH 8529 90 90 as parts of LCD Televisions, attracting 12.5% duty, instead of under SH 901380 10 as 'Liquid Crystal Devices (LCD)'. The appellant sought waiver of pre-deposit and stay of recovery for the duty amounts. 2. The appellant's counsel cited a previous decision favoring classification under Heading 9013 as more specific than Heading 8529. However, the JCDR argued that post-amendment in 2007, 'LCD panels/modules' should be classified under Heading 8529 as parts of television sets, not under Heading 9013. 3. The JCDR contended that the specific entry for 'LCD panels' under Heading 8529 post-2007 amendment should apply, supported by a Tribunal decision and a pending civil appeal. The distinction between 'Liquid Crystal Device' and 'Liquid Crystal Display' was also discussed. 4. The Tribunal found that post-2007, 'LCD panels/modules' should be classified under Heading 8529, while pre-2007, the earlier decision in the appellant's case was applicable. The appellant was directed to pre-deposit a reduced amount of duty within a specified timeframe. 5. The appellant was required to pre-deposit duty for goods imported post-2007, while a lenient approach was taken for goods imported pre-2007, with a reduced pre-deposit amount set. Compliance was to be reported by a specified date.
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