2004 (4) TMI 108

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... this appeal against the order-in-appeal passed by the Commissioner of Customs (Appeals). Brief facts of the case are that appellants made an import of goods and in the Bill of Entry appellants describes goods as Liquid Crystal Devices and claimed classification under sub-heading 9013.90 of Customs Tariff Act, 1975 and also claimed the benefit of Notification No. 16/2000-Cus. On verification it wa .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... niversal Information Commn. Equipment Ltd., reported in 1997 (94) E.L.T. 543. 4. The contention of the Revenue is that the invoices issued by the supplier to the goods specifically mentioned that these are parts of Electronic Energy Meters. The appellants also admitted that these are to be used the parts of the Energy Meters. 5. In this case the issue is in respect of the goods imported by the a .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... case. In that case the Tribunal noticed the fact that at no stage the assessee had admitted that the Display Equipment formed the part of photocopier machines. In these circumstances, the Tribunal held that Display Equipment are not classifiable as part of the photocopier machines. In the present case we find that appellants admitted the fact that the goods in question are to be used as parts of .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X