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2016 (3) TMI 252 - AT - CustomsClassification - LCD Panel - Whether to be classified under Tariff Item 9013 8010 of the Customs Tariff Act and is entitled for the benefit of BCD exemption under Notification No. 24/2005 or under Tariff Item 8529 9090 - Held that: based on HSN which has described LCD and from the fact that the wordings contained in CTH 9013 8010 are different from other entries dealing with LCD Technology. Also Tariff Heading 9013 covers LCD not constituting Article provided for more specifically in other headings. Explanatory Notes to the Heading 9013 also provide similarly and the panel under dispute are not described more specifically in any other heading. Therefore, the specific mention of LCD in Tariff Item 9013 8010 is more specific. Relied on the judgment of Tribunal in the appellant's own case M/s Samsung India Electronics Pvt Ltd, M/s Moser Baer India Ltd Versus Commissioner of Customs, Noida 2015 (10) TMI 2258 - CESTAT NEW DELHI, where the LCD's are more specifically covered under 9013 80 10 vis-`-vis their general coverage under CTH 8529. - Decided in favour of appellant with consequential relief
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