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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 ..... al authority and Commissioner (Appeals). 2. The Original Authority classified the said items under Chapter 8529 9090. The reason given by the above authorities is summarized below: "Note 2 of Section XVI provides as under: "2. Subject to Note 1 to this Section, Note 1 to Chapter 84 and to Note 1 to Chapter 85, Parts of machines (not being parts of the articles of heading 8484, 8544, 8545, 8546 or 8547) are to be classified according to the following rules: (a) Parts which are goods included in any of the headings of Chapter 84 or 85 (other than headings 8409, 8431, 8448, 8466, 8473, 8487, 8503, 8522, 8529, 8538 and 8548) are in all cases to be classified in their respective headings. (b) Other parts, if suitable for use solely or p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es, appearing on behalf of the appellant submitted that the impugned goods imported by them are rightly classifiable under CTH 9013 8010 and the issue is settled by apex court judgment rendered in the case of CCE, Aurangabad vs. M/s. Videocon Industries Ltd.: 2023 (3) TMI - SC. 3.1 She further submitted that this Tribunal in appellant's own case on identical issue has decided the case in favour of the appellant in Customs Appeal Nos. 20653 to 20659 of 2021 (arising out of Order-in-Appeal No.359 to 365/2021 dated 14.9.2021) vide Final Order No.20666 to 20672/2023 dated 7.7.2023. 4. Learned Authorized Representative reiterated the findings of the Commissioner (A) and referring to the paragraph 4 of the Commissioner (A)'s order submitted tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sion) 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 "articles" provided more specifically in other headings. In the present case, it is also not in dispute that ..... X X X X Extracts X X X X X X X X Extracts X X X X
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