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TMI Blog2015 (10) TMI 2258X X X X Extracts X X X X X X X X Extracts X X X X ..... d 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 – Decided in favour of assessee. X X X X Extracts X X X X X X X X Extracts X X X X ..... Revenue that the judgement in the case of Videocon Industries Ltd. (supra), cited by the appellant may not be applicable to the present case as in that case the goods were Liquid Crystal Panels. Nevertheless the first relevant question to answer in this case is whether the goods which the Revenue calls "LCD modules" are liquid crystal devices (LCDs). According to Google, device means "a thing made or adapted for a particular purpose, specially a piece of mechanical or electronic equipment". There is no doubt that the impugned goods (which have liquid crystal panels along with several other components) are made for a particular purpose (for LCD TV) and therefore they are clearly covered under the scope of the expression "liquid crystal device" (LCD). Indeed even the components of the impugned goods like liquid crystal panel, driver, backlight unit, inverter etc. are nothing but devices in their own right and therefore a combination thereof would also be a device and as the impugned goods have liquid crystal panel as one of the components, the impugned goods are clearly liquid crystal devices (LCDs). That the impugned goods (which Revenue calls LCD modul ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... known by specific names, for example, LCD television, energy meters (having LCDs) which, though liquid crystal devices, are more specifically covered under 85.28 and 90.28 respectively and therefore would get out of the scope of CTH 9013. Similarly even a watch can be a liquid crystal device but is classified under CTH 9012 being more specifically covered there. Thus there are indeed a number of liquid crystal devices which are provided for more specifically in other headings and are consequently not covered under CTH 9013. However, as stated earlier, CTH 90.13 covers LCDs by name and CTH 90138010 is exclusively carved for LCDs. In contrast, the description of CTH 85.29, "parts suitable for use solely or principally with the apparatus of heading 8525 to 8528" is general in nature. Thus, while LCDs are specifically mentioned in CTH 9013 which has a sub heading exclusively for LCDs only, their coverage under CTH 85.29 can be only on the ground that the general description of CTH 8529 would cover LCDs as parts of LCD TV. It is thus obvious that between CTH 9013 and CTH 8529, the impugned LCDs are far more specifically provided for in CTH 9013 than under in CTH 85.29. 6. Th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... foresaid nature of product in question, we revert to the tariff entries. It cannot be disputed that LCDs are specifically provided in Tariff Item 9013. The only condition is that such LCDs should not constitute 'articles' provided more specifically in other headings. In the present case, it is also not in dispute that LCDs imported by the appellant did not constitute any such 'article' which is more specifically provided in other headings. On the contrary, the Revenue wants to include in the same Chapter, i.e., Chapter 90, though under Entry 9028.90.10 as "parts and accessories". The only reason for including the goods under Chapter Heading 9028 is that the LCDs were to be used in the electricity supply meters. However, Entry 9028 does not pertain to LCDs but gas, liquid, etc., and includes electricity supply meters as well. Merely because these LCDs are to be used as parts in the said electricity supply meters, can it be said that they are to be included in Entry 9028 Here, Note 2 of this Chapter Notes becomes important since LCDs are used in the electricity supply meters only as parts thereof. Note 2(a) stipulates that parts and accessories which are g ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 7, 8548 or 9033) are in all cases to be classified in their respective headings." Thus parts and accessories which are goods included in any of the heading of this Chapter (i.e. Chapter 90) or Chapter 84, 85 or 91 (other than Heading 8487, 8548 or 9033) are in all cases to be classified in their respective headings. Chapter Note 2(a) also referred to Chapters 84, 85 and 91 apart from Chapter 90. Thus as per this Chapter Note [2(a)], the impugned LCDs being included in CTH 9013 will get classified there and the ratio of the Supreme Court's judgement in the case of Secure Meters (supra) is not distinguishable on the basis of that Chapter Note; indeed, quite to the contrary, it applies mutatis mutandis to the present case. By holding that LCDs suitable for use solely or principally with energy meters are more specifically covered under CTH 9013, the Supreme Court has, in effect, declared that CTH 9013 covers LCDs (for energy meters) more specifically than CTH 90289010 which covers "parts and accessories" of energy meters. It clearly follows from the said Supreme Court judgement that the description "parts suitable for use solely or principally with LCD TV" ..... X X X X Extracts X X X X X X X X Extracts X X X X
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