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2015 (10) TMI 2258 - AT - CustomsClassification of Liquid Crystal Devices (LCDs) - Appellants sought classification of LCD under Heading 90138010 and states that LCDs are outside the scope of Section XVI of Customs Tariff Schedule which covers Chapter 84 and 85 only - Revenue classified them under CTH 852990.90 on grounds that these are parts suitable for use solely or principally with LCD TV of CTH 8528 and Note 2 of Section XVI gets attracted. Held That:- LCDs are specifically mentioned in CTH 9013 as it has LCDs by name while description of CTH 85.29 is general in nature - Section Note is of no avail as Note (1) (m) of Section XVI clearly states that Section XVI does not cover articles of Chapter 90 - Decision given in case of M/s Secure Meters Ltd. Vs. CC, New Delhi [2015 (5) TMI 241 - SUPREME COURT] followed wherein "parts suitable for use solely or principally with LCD TV" were stated not to cover LCDs for LCD TVs as specifically as description of CTH 9013 covers LCDs by name and devotes a sub heading (90138010) exclusively for it – Decided in favour of assessee.
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