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2021 (4) TMI 1194 - AT - CustomsClassification of imported goods - LCD-Module - classified under CTH 90139010 having a Nil rate of BCD or Original dated 12.10.2009 holding that LCD modules imported by the appellant shall be classified? - HELD THAT:- The appellant has imported 576 pieces of LCD modules and accordingly filed bill of entry giving the details of the same and the goods were physically examined by the officers of SIIB and the stand of the appellant from the very beginning was that as per the technical write up, which was submitted to the Department, clearly shows that these LCD are used in the instrument cluster manufacture by the appellant and which instrument cluster in turn disclosed the main Kilometer reading, Day Trip reading and Clock and all these details are matched with the details in bill of entry - the Order-in-Original was passed without issuing the SCN which is also in violation of principles of natural justice, in view of the decision in the case of ZINC PRODUCTS VERSUS UNION OF INDIA [1991 (2) TMI 126 - HIGH COURT OF JUDICATURE AT MADRAS]. The appellants have been earlier importing the said items and the appellants vide its letter dated 30.11.2009 informed the Customs Authorities that since April 2009, they had seven instances of import of LCD and in five of them, the item was correctly dispatched as Liquid Crystal Display and in the remaining two, though, the imported item was merely a Liquid Crystal Display which was mentioned as LCD module incorrectly and that the imported LCDs were used in the manufacture of instrument cluster and that these are not part of speedometer - thus, the impugned order classifying the said goods under 90299000 is not legally sustainable Appeal allowed - decided in favor of appellant.
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