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2023 (3) TMI 1338 - SUPREME COURTClassification of imported goods - LCD panels - classifiable in Chapter Heading 9013.8010 of the First Schedule to the Customs Tariff Act, 1975, as Liquid Crystal Devices or classifiable as 85.29 "parts of goods falling under heading 85.28? - HELD THAT:- When goods are excluded from a particular chapter, the “pull in” through a note has to be narrowly construed, as otherwise, the basis of exclusion would be defeated, and the earlier note (of exclusion) rendered redundant. Finally, Secure Meters [2015 (5) TMI 241 - SUPREME COURT] is decisive on the question that LCDs are not articles provided “more specifically in other headings”, i.e., other than 90.13. Furthermore, the fact that LCDs could be used for purposes other than television sets or audio sets is also concluded because, in that decision, its use in meters was in issue. The CESTAT’s reasoning and conclusions, in both cases, that the LCD sets were under Chapter 90, Entry 9013.8010, is sound and unexceptionable. - appeal dismissed.
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