2023 (7) TMI 325 - AT - Customs

Classification of imported goods - Liquid Crystal Display (LCD) panels and parts of LCD panels - to be classified under Chapter Heading 9013 9010 or under Chapter 8529 9090? - HELD THAT - The Apex Court in the case of CCE, AURANGABAD VERSUS M/S VIDEOCON INDUSTRIES LTD. THR. ITS DIRECTOR 2023 (3) TMI 1338 - SUPREME COURT on interpreting the General Rules of Interpretation and the Section Notes and Chapter Notes observed The CESTAT s reasoning and conclusions, in both cases, that the LCD sets were under Chapter 90, Entry 9013.8010, is sound and unexceptionable. By following the ratio of the above apex court judgment rendered in the case of CCE, Aurangabad vs. M/s. Videocon Industries Ltd., the LCD Panels are to be classified under Chapter Heading 9013 8010 and parts of LCD panels are to be classified under Chapter Heading 9013 9010 - Appeal allowed.

Summary

Issues involved:
The classification of Liquid Crystal Display (LCD) panels and parts of LCD panels under Chapter Heading 8529 9090 as decided by the revenue or under Chapter Heading 9013 9090 as claimed by the appellant.

Summary:

Classification Dispute:
M/s. Xioami Technology, engaged in trading electronic goods, imported LCD panels and parts classified under Chapter Heading 9013 9010, which was disputed by the authorities. The Original Authority classified them under Chapter 8529 9090 based on Note 2 of Section XVI, stating they are suitable for use with televisions of Chapter 8528. The appellant argued for classification under CTH 9013 9010, citing a Supreme Court judgment. The Apex Court's interpretation emphasized that goods excluded from a chapter must be narrowly construed, noting that LCDs are not articles provided more specifically in other headings. It concluded that LCD Panels should be classified under Chapter Heading 9013 8010 and parts of LCD panels under Chapter Heading 9013 9010, overturning the revenue's classification.

Conclusion:
Following the Apex Court's ruling, the Tribunal set aside the original order and allowed the appeals in favor of the appellant, directing the classification of LCD panels and parts under Chapter Heading 9013 8010 and 9013 9010 respectively.