2004 (4) TMI 108 - AT - Customs

Summary

Issues: Classification of imported goods under Customs Tariff Act

The appellants imported goods described as Liquid Crystal Devices and claimed classification under sub-heading 9013.90 of Customs Tariff Act, 1975. The Customs Authority classified the goods under Heading 9028.90 as parts of Energy Meters. The main issue is the correct classification of the imported goods.

Summary:

The appellants contended that the goods were simple Liquid Crystal Devices and should be classified under Heading 9038.80 of the Tariff, as general parts of LCD Liquid Crystal Devices. They argued that the Customs Authority wrongly considered the goods as essential parts of Electricity Meters without sufficient evidence.

The Revenue's argument was based on the supplier's invoices, which clearly stated that the goods were parts of Electronic Energy Meters. The appellants themselves acknowledged that the goods were intended to be used as parts of Energy Meters.

The Tribunal found that the goods were described in the invoices as LCD Module and Elastomeric LCD Display for Energy Meters. The appellants did not dispute that the goods were meant to be used in Energy Meters. The Tribunal distinguished a previous case where the goods were not admitted to be part of a specific machine, unlike in the present case.

Ultimately, the Tribunal upheld the classification by the Revenue, stating that the goods were to be used as parts of Energy Meters based on the description in the invoices and the appellants' admission. The appeal against the order-in-appeal was dismissed.