9911796707
TMI Blog2024 (10) TMI 989X X X X Extracts X X X X X X X X Extracts X X X X ..... ted by the appellant are not complete LCD/LED TV panels and, therefore, not entitled to claim exemption under Serial No. 432 of the Notification No. 12/2012-CUS dated 17.03.2012 [the Exemption Notification]. The order also seeks to confirm the demand of differential duty under section 28(4) of the Customs Act, 1962 [the Customs Act] with interest and penalty. 2. The appellant is engaged in imports of various goods, including LED/LCD TV panels and accessories. During the relevant period of dispute from 2012 to 07.05.2015, the appellant imported LED/LCD TV panels by classifying them under Customs Tariff Item [CTI] 8529 90 90 and claimed exemption of basic customs duty under Serial No. 432 of the Exemption Notification. This Notification ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at they can be used as display modules of TVs. It has, therefore, been submitted that the LCD Panels imported by the appellant are liquid crystal devices and are also known as liquid crystal device panels in common trade parlance. They would, therefore, be correctly classifiable under CTI 9013 80 10 attracting nil rate of duty. 8. Shri B.L. Narasimhan, learned counsel for the appellant assisted by Shri Shubham Jaiswal, submitted that the classification of goods is a question of law and can be raised any stage. In support of this connection learned counsel placed reliance upon the judgment of the Supreme Court in Shri Rama Machinery Corporation (P) Ltd. vs. Collector of Customs [1992 (57) E.L.T. 369 (S.C.)]. Learned counsel also placed reli ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uty payable under Section 3 of the Customs Tariff Act, 1975. The assessee appellant had claimed that no excise duty was payable in respect of the material imported by it on the ground that it was scrap. It appears that the goods have been classified under Item 73.16(1) of the Customs Tariff Act and this has not been specifically challenged by the appellant. However, the appellant's contention was accepted by the Collector of Customs who held that "since the material imported constituted used and second-hand scrap (even though they be rails) they cannot be deemed to be manufactured for levy of central excise duty". The Department preferred an appeal from the order of the Collector. By the time the Tribunal came to decide the appeal it h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... customs duty. We do not see how this can preclude the appellant from raising the present contention. We, therefore, set aside the order of the Tribunal and remand the matter so far as this aspect is concerned. The appeal is restored to the file of the Tribunal for considering the contention that the goods are dutiable for the purpose of excise duty under Tariff Item 68 and not under Item 26AA. The Tribunal will decide the issue on merits. It will be open to the respondent to urge before the Tribunal, if so advised, that the classification for purposes of customs duty should also be taken into account in deciding the classification for the purposes of excise duty. The appeal is disposed of accordingly. There will be no order as to cost ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... claim was not raised by him before the ITO or the AAC, provided there is sufficient material on record to allow such a claim. The assessee, for the first time, raised a plea in second appeal before the Appellate Tribunal that the expenditure incurred by the assessee before it went into commercial production was an admissible deduction for the purpose of S.80J(1) of the I.T. Act. The revenue resisted the claim on the ground that the said claim having not been put forward by the assessee before the ITO or the AAC, it could not be raised in second appeal. The Tribunal held that the directors' report accompanied by balance sheet and profit and loss account and other statements were filed by the assessee before the ITO and practically all the ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
