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2023 (10) TMI 684 - AT - CustomsClassification of goods - Liquid Crystal Display (LCD) panels - to be classified under Chapter Heading 8259 9090 as decided by the Revenue or under Chapter Heading 9013 8010 as claimed by the appellant? - HELD THAT:- The matter is no longer res integra as the issue has been already settled in appellant’s own case M/S. XIAOMI TECHNOLOGY INDIA LIMITED VERSUS THE COMMISSIONER OF CUSTOMS, BANGALORE [2023 (7) TMI 325 - CESTAT BANGLORE]. Further, the Apex Court in the case of CCE, AURANGABAD VERSUS M/S VIDEOCON INDUSTRIES LTD. THR. ITS DIRECTOR [2023 (3) TMI 1338 - SUPREME COURT] on interpreting the General Rules of Interpretation and the Section Notes and Chapter Notes observed The CESTAT’s reasoning and conclusions, in both cases, that the LCD sets were under Chapter 90, Entry 9013.8010, is sound and unexceptionable. Thus, the LCD Panels are to be classified under Chapter Heading 9013 8010 - appeal allowed.
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