The case involved the classification of imported goods, ...
CESTAT ruled: Outdoor LCD with accessories classified under Chapter 9013, not 85287390. Supreme Court decision supported.
Case Laws Customs
June 12, 2024
The case involved the classification of imported goods, specifically ICON 82 Outdoor LCD with accessories, under CTH 85287390 or 9013 8010. CESTAT held that the issue was settled by the Supreme Court in a previous case, where it was determined that the LCD sets should be classified under Chapter 90, Entry 9013.8010. Following this precedent, CESTAT classified the LCD panels under Chapter Heading 9013. Therefore, the impugned order was upheld, and the appeal filed by Revenue was dismissed.
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