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2019 (1) TMI 671 - AT - CustomsClassification of imported item - Liquid Crystal Devices cut to special shapes - whether Liquid Crystal Devices cut to special shapes are covered under heading 9013 as claimed by the Appellant or under heading 8714 as per the department? - Held that:- These LCDs can be used for other purposes also viz. computer monitors, television, instrument panels, video games, clocks, watches etc. and therefore those are not suitable to be used solely or principally with the articles of Chapter 87 and therefore it can’t be classified under CTH 8714. Merely because they were used as parts in dashboards of motorcycle, the could not be classified under Heading 8714. It cannot be disputed that LCDs are specifically provided in tariff item 9013. Only conditions is that such LCDs should not “constitute articles” provided more specifically in other headings. The LCD imported by the Appellant did not constitute such “article” which is more specifically provided in other headings. The only reason for including the goods under Chapter Heading 8714 is that LCDs were to be used in the motorcycles. The tariff entry 8714 does not pertains to LCD but parts and accessories of vehicles of heading 8711 to 8713. In nowhere include LCD or the dash board of Motorcycle specifically. Appeal allowed - decided in favor of appellant.
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