9911796707
TMI Blog2018 (8) TMI 1298X X X X Extracts X X X X X X X X Extracts X X X X ..... er small components like resistors, capacitors, voltage regulators etc. The commercial catalogue submitted by importer does not show it as "indicator panel"; rather it shows it as "LCD Module" - any product is rightly identified by its name and use in the commercial parlance. It is evident that there is no relationship between the nomenclature of the goods imported as declared by the appellant and what is actually marketed by the appellant through their catalogue and website. Therefore, the imported item is a LCD Module, which is used in various instruments. Since these LCD modules are not meant for electrical signaling apparatus or for indicator panels of chapter heading 8531, they are not parts falling under heading 85319000. Since the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uty under protest. The matter was adjudicated and the adjudicating authority rejected the classification made under Chapter Heading 8531 2000 and re-determined the classification under Chapter Heading 9033 0000. Aggrieved from the order of the adjudicating authority, the appellant filed appeal before the Commissioner (A), However, the appeal of the appellant was unsuccessful before the first appellate authority. Aggrieved from the order of Commissioner (A), the appellant have filed this appeal. 2. Learned advocate appearing for the appellant submits that the item imported is not an item of general use. He also contended that other customs formations were classifying the item under Heading 8531 2000. He also pleaded that the modules do no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aimed by the Revenue. The contending headings are reproduced below: CTH 8531 Electrical sound or visual signaling apparatus (for e.g. Bells, Sirens, Indicator Panels, Burglar Fire Alarms) other than those of heading 8512 or 8530. CTH 8531 10 Burglar or fire alarms and similar apparatus CTH 85312000 Indicator Panels incorporating Crystals Devices or Light Emitting Diodes CTH 85319000 Parts CTH 90330000 Parts and accessories (not specified or included elsewhere in this chapter) for machines, appliances, instruments or apparatus of chapter 90. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... m is free or not and include room indicators in hotels, office indicators, lift indicators and indicator panels at station for showing time and platform of the train etc. Admittedly, the impugned items are not apparatus by themselves but are only a part to be fitted with various instruments. Those instruments perform various functions like measuring, checking, calculating etc. and LCD Modules are used to display the results of function carried out by the machines. It may be mentioned here that measuring and checking instruments, appliances and machines are covered under various tariff heading of chapter 90. The function of those instruments is different from the electrical sound or visual signaling apparatus. We further find that the LCD mo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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