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TMI Blog2024 (6) TMI 453X X X X Extracts X X X X X X X X Extracts X X X X ..... Chapter 90, Entry 9013.8010, is sound and unexceptionable'. Following the above decision of the Supreme Court, this Tribunal in the case of M/s. Xiaomi Technology India Limited Vs. The Commissioner of Customs [ 2023 (7) TMI 325 - CESTAT BANGLORE] had classified the LCD panels under Chapter Heading 9013. The LCD Panels are to be classified under Chapter Heading 9013 8010 - The impugned order is upheld - appeal filed by Revenue dismissed. - DR. D.M. MISRA, MEMBER (JUDICIAL) AND MRS. R. BHAGYA DEVI, MEMBER (TECHNICAL) Shri K. A. Jathin, Authorised Representative for the Appellant. None for the Respondent. ORDER M/s. Amity Technologies, Trichur, the respondent, imported ICON 82 Outdoor LCD with accessories vide Bill of Entry No.7449 dated ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... T 161 (Tri. Del.). 4. The dispute in the present appeal is regarding the classification of Liquid Crystal Display (LCD) panels under Chapter Heading 8528 7390 as decided by the Revenue or under Chapter Heading 9013 8010 as claimed by the respondent. 5. The matter is no longer res integra as the issue has been settled by the Apex Court in the case of CCE, Aurangabad vs. M/s. Videocon Industries Ltd.: 2023 (3) TMI SC 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 exc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e chapter i.e. Chapter 90, though under Entry 9028.90.10 as parts and accessories . The only reason for including the goods under Chapter Heading 9028 is that the LCDs were to be used in the electricity supply meters. However, Entry 9028 does not pertain to LCDs but gas, liquid, etc. and includes electricity supply meters as well. Merely because these LCDs 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 class ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as the coverage of LCDs is concerned. CTH 9013 covers LCDs by name. Indeed its sub-heading 9013 80 10 exclusively covers only Liquid Crystal Devices (LCDs) and nothing else. However, there are Liquid Crystal Devices which are known by specific names, for example, LCD television, energy meters (having LCDs) which, though Liquid Crystal Devices, are more specifically covered under 85.28 and 90.28 respectively and therefore would get out of the scope of CTH 9013. Similarly even a watch can be a Liquid Crystal Device but is classified under CTH 9012 being more specifically covered there. Thus there are indeed a number of Liquid Crystal Devices which are provided for more specifically in other headings and are consequently not covered under CTH ..... X X X X Extracts X X X X X X X X Extracts X X X X
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