TMI Blog2015 (10) TMI 2258X X X X Extracts X X X X X X X X Extracts X X X X ..... for it – Decided in favour of assessee. - C/710-726/2009, C/532-534/2010 & C/116/2012 - F. Order No. 52760-52780/2015 - Dated:- 10-6-2015 - G Raghuram, President And R K Singh, Member (T) For the Petitioner : Shri S Vasudevan, Adv For the Respondent : Ms Disha Jain, Adv ORDER Per R K Singh The only issue in these appeals is the classification of Liquid Crystal Devices (LCDs) imported by the appellants. While the appellants sought classification of LCD under Heading 90138010, the Revenue classified them under CTH 852990.90 on the ground that these are parts suitable for use solely or principally with LCD TV of CTH 8528. 2. The ld. Advocate for the appellant contended that: (i) LCDs are specifically covered under CTH 901380 and it cannot be said that CTH 8529 covers them more specifically as 8529 did not mention them by name and contained a general description. (ii) As per Note 1 (m) to Section XVI of Customs Tariff Schedule this section does not cover articles of Chapter 90 and therefore LCDs are outside the scope of this Section which covers Chapter 84 and 85 only. (iii) In the case of Videocon Industries Ltd. Vs. CCE - 2009 (92) RLT 383 - LCD ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t the judgement in the case of Videocon Industries Ltd. (supra), cited by the appellant may not be applicable to the present case as in that case the goods were Liquid Crystal Panels. Nevertheless the first relevant question to answer in this case is whether the goods which the Revenue calls LCD modules are liquid crystal devices (LCDs). According to Google, device means a thing made or adapted for a particular purpose, specially a piece of mechanical or electronic equipment . There is no doubt that the impugned goods (which have liquid crystal panels along with several other components) are made for a particular purpose (for LCD TV) and therefore they are clearly covered under the scope of the expression liquid crystal device (LCD). Indeed even the components of the impugned goods like liquid crystal panel, driver, backlight unit, inverter etc. are nothing but devices in their own right and therefore a combination thereof would also be a device and as the impugned goods have liquid crystal panel as one of the components, the impugned goods are clearly liquid crystal devices (LCDs). That the impugned goods (which Revenue calls LCD modules) are LC devices is not seriously conte ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... it can be demonstrated that they are more specifically provided for in other headings. The Revenue's contention is that CTH 85.29 covers them more specifically because the impugned LCDs are parts suitable for use solely or principally with LCD TV which is covered under heading 8528. While there is no doubt that these LCDs are parts suitable for use solely or principally with LCD TVs covered under CTH 8528, it has to be determined whether description of CTH 8529 is more specific vis-a-vis the description in CTH 9013 as far as the coverage of LCDs is concerned. CTH 9013 covers LCDs by name. Indeed its sub-heading 90138010 exclusively covers only liquid crystal devices (LCDs) and nothing else. However, there are liquid crystal devices which are known by specific names, for example, LCD television, energy meters (having LCDs) which, though liquid crystal devices, are more specifically covered under 85.28 and 90.28 respectively and therefore would get out of the scope of CTH 9013. Similarly even a watch can be a liquid crystal device but is classified under CTH 9012 being more specifically covered there. Thus there are indeed a number of liquid crystal devices which are provided for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ection Note is of no avail; more so because Note (1) (m) of Section XVI clearly states that Section XVI does not cover articles of Chapter 90. Indeed by virtue of this Section Note [(1(m)] and in view of the fact that, as discussed earlier, the impugned LCDs are more specifically covered under 9013 80 10 vis-a-vis their general coverage under CTH 8529, they would get classified under CTH 9013 rather than CTH 8529. 7. In the case of M/s Secure Meters Ltd. Vs. CC, New Delhi - 2015 (319) ELT 565 (SC) , the Supreme Court had an occasion to decide the classification of LCDs which were parts of energy meters. Declaring that those LCDs are covered under CTH 9013, the Supreme Court in paras 15, 16 19 observed as under: 15. Keeping in mind the aforesaid nature of product in question, we revert to the tariff entries. It cannot be disputed that LCDs are specifically provided in Tariff Item 9013. The only condition is that such LCDs should not constitute 'articles' provided more specifically in other headings. In the present case, it is also not in dispute that LCDs imported by the appellant did not constitute any such 'article' which is more specifically provided in o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... stitute 'article' falling in any particular heading of this Chapter, the general rule will not apply and said article would fall in that particular heading. To demonstrate this, examples which are given, eminently fit into the case at hand. The Revenue has tried to distinguish this judgement of Supreme Court by stating that it referred to Note 2(a) of Chapter Note 90 while was applicable in that case as the energy meters also fell under Chapter 90 while in the present case LCD TVs fall under CTH 85.28. For the ease of reference Chapter note 2(a) to Chapter 90 is reproduced below: 2(a) Parts and accessories which are goods included in any of the headings of this chapter or of Chapter 84, 85 or 91 (Other than (other than Heading 8487, 8548 or 9033) are in all cases to be classified in their respective headings. Thus parts and accessories which are goods included in any of the heading of this Chapter (i.e. Chapter 90) or Chapter 84, 85 or 91 (other than Heading 8487, 8548 or 9033) are in all cases to be classified in their respective headings. Chapter Note 2(a) also referred to Chapters 84, 85 and 91 apart from Chapter 90. Thus as per this Chapter Note [2(a)], th ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
