2016 (5) TMI 914

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..... the Appellant Mr. Vaibhav Bhatnagar (AR) for the Respondent ORDER The appeal is filed against order-in-appeal dated 27.01.2016 which upheld the order-in-original dated 19.10.2015 in terms of which it was held that the goods imported by the appellant answered the essential characteristics of Television in terms of Rule 2(a) of the General Rules of Interpretation of the Customs Tariff Act and a .....

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..... as LED panels. 3.  The Ld. DR, on the other hand, contended that the goods declared as LED panels were having essential characteristics of TV and only required simple fitting of parts like speakers, remote controls, power cables, Mother board and sockets etc. to make them operational as TV and consequently, the impugned order is sustainable. 4.  We have considered the contentions of b .....

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..... ntrols, power cables, Mother board and sockets can scarcely be called as having essential characteristics of Television. Indeed in the trade, LED panels are commonly available and they become television when speaker and mother board and other parts mentioned earlier are attached thereto.  In the circumstances, we are of the view that as has been observed in the examination report, the goods h .....

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