9911796707
TMI Blog2024 (6) TMI 453X X X X Extracts X X X X X X X X Extracts X X X X ..... ar No.33/2007 dated 10.09.2007 held that the subject goods are rightly classifiable under CTH 85287390. Aggrieved by the order of the original authority, respondent filed appeal before the Commissioner (A), who held that CTH 8528 7390 is applicable to Television Sets and the impugned goods are not TV sets, but LCD panel and accessories used for outdoor display of advertisements and accordingly upheld the classification of the imported goods as claimed by the assessee under 9013 8010. Aggrieved by this order, Revenue is in appeal before us. 2. Learned Authorized Representative reiterated the findings of the original authority and referring to the Circular dated 10.09.2007 submitted that the outdoor LCD panels with accessories are rightly cl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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, therefore, clear that when goods are excluded from a particular chapter, the "pull in" through a note has to be 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 w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d in Chapter 90, namely, electricity supply meters, are to be classified in its respective heading. Respective heading, which is specifically provided is 9013. 7. 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 vide Final Order No.20666 to 20672/2023 dated 7.7.2023 and Final Order No. 21000 - 21102/2023 dated 13.10.2023 had classified the LCD panels under Chapter Heading 9013. 8. The Appellant in his cross objections has relied on the decisions in the case of Samsung India Electronics P. Ltd. vs. Commissioner of Customs, Noida (supra) wherein the Tribunal held that: "It is evident that Liquid Crystal Devices (LCDs) are specifically menti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 29, "parts suitable for use solely or principally with the apparatus of Heading 8525 to 8528" is general in nature. Thus, while LCDs are specifically mentioned in CTH 9013 which has a sub-heading exclusively for LCDs only, their coverage under CTH 85.29 can be only on the ground that the general description of CTH 8529 would cover LCDs as parts of LCD TV. It is thus obvious that between CTH 9013 and CTH 8529, the impugned LCDs are far more specifically provided for in CTH 9013 than under in CTH 85.29". This decision was upheld by the Hon'ble Supreme Court as reported at 2023 (386) E.L.T. 641 (S.C.). 7. By following the ratio of the above decisions of the Hon'ble Supreme Court and the Tribunal, the LCD Panels are to be classified under Cha ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
