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TMI Blog2023 (10) TMI 684X X X X Extracts X X X X X X X X Extracts X X X X ..... AURANGABAD VERSUS M/S VIDEOCON INDUSTRIES LTD. THR. ITS DIRECTOR [ 2023 (3) TMI 1338 - SUPREME COURT] on interpreting the General Rules of Interpretation and the Section Notes and Chapter Notes observed The CESTAT s reasoning and conclusions, in both cases, that the LCD sets were under Chapter 90, Entry 9013.8010, is sound and unexceptionable. Thus, the LCD Panels are to be classified under Chapter Heading 9013 8010 - appeal allowed. - MR. P. A. AUGUSTIAN, MEMBER (JUDICIAL) AND MRS. R. BHAGYA DEVI, MEMBER (TECHNICAL) For Applicants : Ms. Neetu James, Advocate For respondents : Mr. K. A. Jathin, Dy. Com. (AR) ORDER M/s. Xioami Technology is engaged in the business of trading of electronic goods and various ecos ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ely applicable since the goods are parts 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 and Light Guide Plate (LGP) under Chapter subheading 8529 9090. 2.2 The learned Commissioner (A) held that the issues involved in the instant appeals are identical to the issues involved in the previous appeals which had been decided vide Order-in-Appeal No.359 to 365/2021 dated 14.9.2021 and the appellant has filed appeals before the CESTAT against the aforesaid Order-i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Videocon Industries Ltd. (supra) on interpreting the General Rules of Interpretation and the Section Notes and Chapter Notes observed as follows: 25 .. . Thus, the revenue s contention that by virtue of Note 2 (b) to Chapter 85, the goods are to be classified based on their principal or sole use is insubstantial because of the clear mandate of Note 1 (m), which excludes Chapter 90 goods (which includes LCD panels). More importantly, Note 2 opens with the expression subject to Note 1 . This subordinates the entire subject matter in Note 2; it is only where the article is a part which acts as an accessory that the enumerated portions of Chapter 85 come into play. Such an interpretation is plainly untenable .. 28. It is, therefo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... CDs are to be used as parts in the said electricity supply meters, can it be said that they are to be included in Entry 9028? Here, Note 2 of this Chapter Notes becomes important since LCDs are used in the electricity supply meters only as parts thereof. Note 2(a) stipulates that parts and accessories which are goods included in the heading of the said chapter i.e. Chapter 90, are to be classified in their respective headings. Going by the plain reading of Note 2(a) it is clear that LCDs, which are goods and are used as parts in the final product mentioned in Chapter 90, namely, electricity supply meters, are to be classified in its respective heading. Respective heading, which is specifically provided is 9013. 7. By following the ratio ..... X X X X Extracts X X X X X X X X Extracts X X X X
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