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2021 (11) TMI 958 - AT - CustomsClassification of imported goods - Liquid Crystal Device - classified under Customs Tariff Heading No 90138010 or under Customs Tariff Heading 85229000? - benefit of N/N. 24/2020-Cus Serial No 29 - HELD THAT:- There is nothing available on record to show that the imported goods are solely meant for use as part of the car audio/ video assembly. Not even the literature relied upon states so. As per the submissions made by the revenue also the literature describes the imported goods as “LCD Module”. The term is wide enough and cannot be limited to mean the part of car audio/ video assembly. The observations made by the Deputy Commissioner for holding the classification under chapter 85 do not flow from any evidence or literature but is based on his opinion. Just because the PCB is attached to the LCD, will make the LCD a part solely for use in car audio/ video assembly, is the observation made. LCD is only the display device to display the parameters intended to be displayed. It can be used with hundred of devices for displaying the parameters. The issue is squarely covered by the said decision of Hon’ble Apex Court in M/S. SECURE METERS LTD. VERSUS COMMISSIONER OF CUSTOMS, NEW DELHI [2015 (5) TMI 241 - SUPREME COURT], and the goods imported would be correctly classifiable under heading 90138010 as claimed by the Appellants. Appeal allowed - decided in favor of appellant.
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