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2016 (9) TMI 469 - AT - CustomsClassification of imported goods – clearance of ‘Liquid Crystal Display’ for energy meters i.e. LCDs - Customs Tariff Heading 90138010 or CTH 90289010 as parts of ‘energy meters’ – exemption from BCD under notification 24/2005-Cus Sr. No. 29 - Held that: - the decision has been taken based on the case Secure Meters Ltd Vs. Commissioner of Customs, New Delhi [2004 (4) TMI 108 - CESTAT, NEW DELHI]. It was held that the correct classification is under Customs Tariff Heading 90138010. Thus, benefit of exemption from BCD available – appeal allowed – decided in favor of appellant.
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