2023 (10) TMI 684 - AT - Customs

Classification of goods - Liquid Crystal Display (LCD) panels - to be classified under Chapter Heading 8259 9090 as decided by the Revenue or under Chapter Heading 9013 8010 as claimed by the appellant? - HELD THAT - The matter is no longer res integra as the issue has been already settled in appellant s own case M/S. XIAOMI TECHNOLOGY INDIA LIMITED VERSUS THE COMMISSIONER OF CUSTOMS, BANGALORE 2023 (7) TMI 325 - CESTAT BANGLORE . Further, 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. Thus, the LCD Panels are to be classified under Chapter Heading 9013 8010 - appeal allowed.

Summary

Issues involved:
The classification of Liquid Crystal Display (LCD) panels under Chapter Heading 8259 9090 as decided by the Revenue or under Chapter Heading 9013 8010 as claimed by the appellant.

In this case, M/s. Xioami Technology, engaged in trading electronic goods, imported Liquid Crystal Display (LCD) panels and filed Bills of Entry classifying them under Chapter Heading 9013 8010. However, the Original Authority and Commissioner (Appeals) classified the items under Chapter 8529 9090, citing Note 2 of Section XVI which provides rules for classifying parts of machines. The authorities applied Note 2(b) of Section XVI, stating that the goods are suitable solely and principally for use with televisions of Chapter 8528, thus classifying the LCD panels under Chapter subheading 8529 9090.

The learned Commissioner (A) held that the issues in the current appeals are identical to those in previous appeals, which were decided against the appellant. The appellant had filed appeals before the CESTAT against the previous Order-in-Appeals, which were dismissed. Ms. Neetu James, representing the appellant, argued that the imported goods are rightly classifiable under CTH 9013 8010, citing a Supreme Court judgment in the case of CCE, Aurangabad vs. M/s. Videocon Industries Ltd. She also referred to a Tribunal decision in the appellant's favor on the same issue.

The dispute revolves around the classification of LCD panels under Chapter Heading 8259 9090 by the Revenue or under Chapter Heading 9013 8010 as claimed by the appellant. The matter was considered settled in the appellant's favor in a previous case. Referring to the apex court judgment and the Tribunal's decision, it was concluded that the LCD Panels should be classified under Chapter Heading 9013 8010. The impugned order was set aside, and the appeals were allowed with consequential relief, if any.