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TMI Blog2017 (6) TMI 413X X X X Extracts X X X X X X X X Extracts X X X X ..... pellant. X X X X Extracts X X X X X X X X Extracts X X X X ..... pparatus for television, whether or not incorporating radio-broadcast receivers or sound or video recording or reproducing apparatus 8529 Parts suitable for use solely or principally with the apparatus of Headings 8525 to 8528 8529.10 - Aerials and aerial reflectors of all kinds; parts suitable for use therewith 8529.90 - Other 8529.90.10 - For communication jamming equipment 8529.90.20 - For amateur radio communication equipment 8529.90.90 - Other It is evident that Liquid Crystal Devices (LCDs) are specifically mentioned in CTH 9013. Therefore CTH 9013 would cover them unless it can be demonstrated that they are more specifically provided for in other headings. The Revenue's contention is that CTH 85.29 covers them more specifically because the impugned LCDs are parts suitable for use solely or principally with LCD TV which is covered under Heading 8528. While there is no doubt that these LCDs are parts suitable for use solely or principally with LCD TVs covered under CTH 8528, it has to be determined whether description of CTH 8529 is more specific vis-a-vis the description in CTH 9013 as far as the coverage of LCDs is concerned. CTH 9013 covers LCDs by name. I ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s of headings 8517 and 8525 to 8528 are to be classified in heading 8517; (c) All other parts are to be classified in heading 8409, 8431, 8448, 8466, 8473, 8503, 8522, 8529 or 8538 as appropriate or, failing that, in heading 8487 or 8548." As is evident from the above quoted Section Note, this note deals with the classification of parts of certain machines but Section XVI covers only Chapters 84 and 85 of Customs Tariff and therefore Section Note 2 to Section XVI would not be applicable to Chapter 90. Consequently when it comes to deciding classification under Chapter 90, this Section Note is of no avail; more so because Note (1)(m) of Section XVI clearly states that Section XVI does not cover articles of Chapter 90. Indeed by virtue of this Section Note (1)(m) and in view of the fact that, as discussed earlier, the impugned LCDs are more specifically covered under 9013 80 10 vis-a-vis their general coverage under CTH 8529, they would get classified under CTH 9013 rather than CTH 8529. 7. In the case of M/s. Secure Meters Ltd. v. CC, New Delhi - 2015 (319) E.L.T. 565 (S.C.), the Supreme Court had an occasion to decide the classification of LCDs which were parts of energy meters ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ellip;…….. 19. This contains a general explanation to Chapter Note 2 and mentions that where parts or accessories identifiable as suitable for use solely or principally with the machines, appliances, etc., they are to be classified with those machines/appliances. However, what is important is that immediately thereafter it is clarified that this general rule would not apply in certain circumstances. Sub-para of the above takes things beyond the pale of any doubt by making it crystal clear that those parts and accessories which in themselves constitute 'article' falling in any particular heading of this Chapter, the general rule will not apply and said article would fall in that particular heading. To demonstrate this, examples which are given, eminently fit into the case at hand. The Revenue has tried to distinguish this judgment of Supreme Court by stating that it referred to Note 2(a) of Chapter Note 90 while was applicable in that case as the energy meters also fell under Chapter 90 while in the present case LCD TVs fall under CTH 85.28. For the ease of reference Chapter Note 2(a) to Chapter 90 is reproduced below : "2(a) Parts and accessories which are goods ..... X X X X Extracts X X X X X X X X Extracts X X X X
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