2023 (10) TMI 737 - SCH - Central Excise

Classification of Liquid Crystal Devices (LCDs) - it was held by CESTAT that Decision given in case of M/s Secure Meters Ltd. Vs. CC, New Delhi 2015 (5) TMI 241 - SUPREME COURT followed wherein parts suitable for use solely or principally with LCD TV were stated not to cover LCDs for LCD TVs as specifically as description of CTH 9013 covers LCDs by name and devotes a sub heading (90138010) exclusively for it. HELD THAT - Appeal dismissed.

Summary

The Supreme Court of India dismissed the appeals as the issue was covered by a previous judgment in 'CCE, Aurangabad Vs. Videocon Industries Ltd. Thr. its Director'. The pending applications were also disposed of.