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TMI Blog2019 (1) TMI 671X X X X Extracts X X X X X X X X Extracts X X X X ..... other headings. The only reason for including the goods under Chapter Heading 8714 is that LCDs were to be used in the motorcycles. The tariff entry 8714 does not pertains to LCD but parts and accessories of vehicles of heading 8711 to 8713. In nowhere include LCD or the dash board of Motorcycle specifically. Appeal allowed - decided in favor of appellant. X X X X Extracts X X X X X X X X Extracts X X X X ..... Liquid crystal devices not constituting articles provided for more specifically in other headings; lasers, other than laser diodes; other optical appliances and instruments, not specifies or included elsewhere in this Chapter 9013 80 - Liquid devices, appliances and instruments 9013 8010 --- Liquid crystal devices (LCD) 8714 Parts and accessories of vehicles of heading 8711 to 8713 8714 2090 - Other 8714 99 -- Other 8714 9990 --- Other According to the ld. consultant for the Appellant, the LCDs imported by the Appellants are without electrical connections, presented in piece or cut to special shapes and consist of a liquid crystal layer sandwiched between two sheets of plastic. The same has also been explained in HSN Explanatory Notes to Heading 9013 and the relevant part of the same is extracted as under:- "This heading includes: (1) Liquid Crystal devices consisting of a liquid crystal layer sandwitched between two sheets or plates of glass of plastic, whether or not fitted with electrical connections, presented in the piece or cut to special shape and not constituting articles described more specifically in other headings of the Nomenclature." 7. We have ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d 05.05.2015 in the matter Secure Meters Ltd. vs Commissioner of Customs, New Delhi reported in 2015 (319) ELT 565 (SC) set aside the order of the Tribunal and allowed the appeal filed by the Appellant therein and held that LCDs imported by the said Appellant were classifiable under chapter heading 9013.80. In that matter the component involved was LCD for the purpose of using the same in the manufacture of electricity supply meters (energy meters) and the Hon'ble Supreme Court has held that LCDs imported by the Appellant therein classified under Chapter Heading 9013.80 i.e. devices, appliances and instruments and not under 9028.90 which provides for the parts and accessories of electricity meters. The Hon'ble Supreme Court while deciding the issue has also gone into the definition of LCD and observed as under:- "14. In Bloomsbury Dictionary of 'Science for Everyone', LCD and LED (Light Emitting Diode) are described in the following manner : "LCD AND LED The two principal methods of forming numbers and letters on instruments such as calculators and digital watches. A basic pattern of seven bars is used to form the digits 0 to 9 and several letters. To form other letters and sy ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... otes 2(a) and 2(b) of Chapter Heading 85, which is virtually to the same effect, that Note 2(b) would apply only if the items in question were not specifically classifiable under their respective headings. Para 4 of the said judgment, to this effect, reads as under : "4. It is clear from a reading of the two clauses to the section note that clause (b) would only apply once it was found that the items in question were not specifically classifiable under their respective headings. As has been clearly said by the Collector (Appeals) "from the sequence of the paragraphs given under Section Note 2 it is clear that the question of switching over to Section Note 2(b) can arise only after ensuring that the parts are not covered by Section Note 2(b) [sic Section 3 Note 2(a)] which begins with the expression "other parts" meaning thereby that the parts which are not covered by Section Note 2(a) would be considered for coverage by Section Note 2(b). One cannot therefore, directly jump over to Section Note 2(b) without exhausting the possibility of Section Note 2(a)." 18. The aforesaid view of ours gets strengthened from Part-III of Chapter Notes to Chapter 90. We may mention here that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... apply and said article would fall in that particular heading. To demonstrate this, examples which are given, eminently fit into the case at hand. 20. The aforesaid view of ours gets further cemented on going through Explanatory Notes issued by the World Customs Organization. Volume 4 of the Second Edition (1996), which covers Chapters 85-97, contains explanatory note in respect of item mentioned at 90.13, with which we are directly concerned herein. Relevant portion thereof reads as under: "90.13 - Liquid crystal devices not constituting articles provided for more specifically in other headings: lasers, other than laser diodes; other optical appliances and instruments, not specified or included elsewhere in this chapter. 9013.10 - Telescopic sights for fitting to arms; periscopes; telescopes designed to form parts of machines, appliances, instruments or apparatus of this Chapter or Section XVI 9013.20 - Lasers, other than laser diodes 9013.80 - Other devices, appliances and instruments 9013.90 - Parts and accessories In accordance with Chapter Note 5, measuring or checking optical appliances, instruments and machines are excluded from this heading and fall in Hea ..... X X X X Extracts X X X X X X X X Extracts X X X X
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