2017 (8) TMI 979 - AT - Customs

Classification of LCD Panels for CTV - classified under CTH 9013 80 10 or under CTH 8529 90 90 - Held that - this Tribunal in the case of appellant have decided the classification of impugned LCD Panels to be under Tariff Item No.9013 80 10 of Customs Tariff Act, 1975 - appeal allowed - decided in favor of appellant.

Summary

Issues:
Classification of LCD Panels for CTV under Tariff Item No.9013 80 10 or Tariff Item No.8529 90 90.

Analysis:
The appeal was against the Order-in-Appeal passed by the Commissioner of Central Excise & Customs regarding the classification of LCD Panels for CTV. The appellant imported LCD Panels and claimed classification under Tariff Item No.9013 80 10, while the Revenue wanted to assess them under Tariff Item No.8529 90 90. Customs authorities believed the goods were classifiable under Tariff heading No.8529090. The appellant's request for provisional assessment was denied, and they were instructed to file future bills of entry under CTH 8529 9090. The appellant imported LCD Panels for CTV, and the Commissioner (Appeals) held that they were an assembly of LCD Panel, a driver unit, a PCB, and inverter, classifiable under Tariff Item No.8529 as parts of Television. The appellant argued that a similar issue was decided in their favor in a previous case by the Tribunal. The Tribunal had previously decided that such goods are classifiable under Tariff Item No.9013 80 10.

The issue in the present appeal was the dispute over the classification of LCD Panels imported for use in manufacturing Color TV. The appellant claimed classification under Tariff Item No.9013 80 10, while the Commissioner (Appeals) classified them under Tariff Item No.8529. The Tribunal, based on a previous decision, classified the LCD Panels under Tariff Item No.9013 80 10. Therefore, the appeal was allowed, and the impugned Order-in-Appeal was set aside, entitling the appellant to consequential relief as per law.