2023 (7) TMI 325

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..... cases, that the LCD sets were under Chapter 90, Entry 9013.8010, is sound and unexceptionable. By following the ratio of the above apex court judgment rendered in the case of CCE, Aurangabad vs. M/s. Videocon Industries Ltd., the LCD Panels are to be classified under Chapter Heading 9013 8010 and parts of LCD panels are to be classified under Chapter Heading 9013 9010 - Appeal allowed.
MR. P. A. AUGUSTIAN, MEMBER (JUDICIAL) AND MRS. R. BHAGYA DEVI, MEMBER (TECHNICAL) Ms. Neetu James, Advocate - For Applicants Mr. Dyamappa Airani, Dy. Com. (AR) - For respondents ORDER M/s. Xioami Technology is engaged in the business of trading of electronic goods and various ecosystem products. They had filed various Bills of Entry for import of Liqu .....

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..... which are suitable solely and principally for use with television of Chapter 8528. They also held that when Chapter Heading 8529 provides a specific heading to cover such parts which are solely and principally used with goods of Chapter Heading 8528. Thus in view of Note 2(b) of Section XVI the authorities classified "LCD Panel" "Light Guide Plate (LGP) and under Chapter subheading 8529 9090, the question of classifying them under Chapter Sub-Heading 9013 does not arise. 3. Ms. Neetu James, appearing on behalf of the appellant submitted that the impugned goods imported by them are rightly classifiable under CTH 9013 9010 and the issue is settled by apex court judgment rendered in the case of CCE, Aurangabad vs. M/s. Videocon Industries Ltd .....

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..... narrowly construed, as otherwise, the basis of exclusion would be defeated, and the earlier note (of exclusion) rendered redundant. Finally, Secure Meters (supra) is decisive on the question that LCDs are not articles provided "more specifically in other headings", i.e., other than 90.13. Furthermore, the fact that LCDs could be used for purposes other than television sets or audio sets is also concluded because, in that decision, its use in meters was in issue. This court held, pertinently, as follows: "17. Keeping in mind the aforesaid 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 " .....

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