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2018 (8) TMI 1298 - AT - CustomsClassification of imported goods - indicator panel incorporating Liquid Crystal Devices (LCDs) - The Chapter Heading indicated by the appellant was 8531 2000. Revenue felt that the goods under import are not indicators but LCD modules and therefore, classified the same under Heading 9033 0000 - whether the goods merit classification under CTH 9033 0000 or under CTH 8531 2000? Held that:- On examination, it was found that the goods were in the nature of LCD modules having PCB connectors, backlights (optional), ICs (bonded & otherwise), Bezel (metal pressed components) and LCD, other small components like resistors, capacitors, voltage regulators etc. The commercial catalogue submitted by importer does not show it as "indicator panel"; rather it shows it as "LCD Module" - any product is rightly identified by its name and use in the commercial parlance. It is evident that there is no relationship between the nomenclature of the goods imported as declared by the appellant and what is actually marketed by the appellant through their catalogue and website. Therefore, the imported item is a LCD Module, which is used in various instruments. Since these LCD modules are not meant for electrical signaling apparatus or for indicator panels of chapter heading 8531, they are not parts falling under heading 85319000. Since they are component parts to be used in wide range of machines, instruments or appliances, most of which are classifiable under chapter 90 of the Customs Tariff, and are being marketed as LCD modules or LCD alphanumeric modules, these are appropriately classifiable under heading 9033 0000. The impugned items have rightly been classified as parts under chapter heading 9033 000 as parts for machines, instruments or appliances of chapter 90 - appeal dismissed - decided against appellant.
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