Home Case Index All Cases Customs Customs + AT Customs - 2017 (6) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (6) TMI 413 - AT - CustomsClassification of imported goods - Liquid Crystal Devices (LCDs) - classified under CTH 9013 80 10 or under CTH 8529 9090 - Held that: - the issue herein is squarely covered by the precedent order of this Tribunal in the case of 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 it was held that 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 - the issue is squarely settled in favor of the appellant-assessee and LCD imported by them are classifiable under CTH 9013 80 10 - appeal allowed - decided in favor of appellant.
|