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TMI Blog2016 (3) TMI 252X X X X Extracts X X X X X X X X Extracts X X X X ..... pellant also claimed the benefit of BCD exemption under Sl.no.29 of Notification no.24/2005-Cus. However, the assessing officer was of the view that the LCD Panels were more appropriately classifiable under Tariff item 85299090 and not under Tariff item 90138010. There was no revenue implication as the goods classifiable under CTH 85299090 were eligible for benefits of BCD exemption vide sl.no.18 of the same Notification no.24/2005-cus. The goods on re-classification were cleared by the appellant by observing the procedure set out in the Customs (Import of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods) Rules, 1996. 3. The Ld. Deputy Commissioner of Customs, Air Cargo Complex vide Order in Original No. 34/2010 dated 20.01.2010 passed order confirming the classification of the imported LCD panels under CTH 85299090. 4. Aggrieved by the said order, the appellant filed an appeal before the Learned Commissioner of Customs (Appeals), Chennai. 5. The impugned order was passed by the Ld. Commissioner of Customs (Appeals|), Chennai upholding the aforesaid Order in Original, confirming the classification of the imported goods under CTH 85299090. 6. Being aggrieved ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the assessee/appellant deserves to be dismissed. It was further contended that the appellant had applied to the Central Excise Authorities to manufacture colour monitors by following the procedure laid down under the statute; that in the registration certificate, the appellant mentioned the details of import of raw materials as LCD Panel (90138010); that the registration certificate clearly shows that the impugned goods are solely or principally used for the manufacture of colour monitors as raw materials / parts; that the goods are therefore rightly classifiable under 8529 9090. She relied on the decision of the Hon'ble Supreme Court in the case of Salora International Ltd. Vs. CCE - 2012 (284) ELT (3) S.C. 9. After having carefully gone through the records of the case and after hearing both sides, we find that the issue is as to whether the LCD PANEL which has been classified under Tariff Item 9013 8010 of the Customs Tariff Act and is entitled for the benefit of BCD exemption under Sl. No.29 of Notification No. 24/2005 as claimed by the appellant or under 8529 9090 as claimed by the revenue. The issue is no more res integra and is covered by the decision passed by the Delhi Ben ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t specified or included elsewhere in this Chapter. 9013.10 Telescopic sights for fitting to arms; periscopes; telescopes designed to form parts of machines appliances, instruments or apparatus of this chapter or Section XVI 9013.20.00 Lasers, other than laser diodes 9013.80 Other devices, appliances and instruments 9013.80.10 Liquid Crystal Devices (LCD) 9013.80.90 Other 8528 Monitors and projectors, not incorporating television reception apparatus; reception apparatus for television, whether or not incorporating radio-broadcast receivers or sound or video recording or reproducing apparatus 8529 Parts suitable for use solely or principally with the apparatus of Headings 8525 to 8528 8529.10 Aerials and aerial reflectors of all kinds; parts suitable for use therewith 8529.90 Other 8529.90.10 For communication jamming equipment 8529.90.20 For amateur radio communication equipment 8529.90.90 Other It is evident that Liquid Crystal Devices (LCDs) are specifically mentioned in CTH 9013. Therefore CTH 9013 would cover them unless it can be demonstrated that they are more specifically provided for in other headings. The Revenue's contention is tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 8538 and 8548) are in all cases to be classified in their respective headings; (b) Other parts, if suitable for use solely or principally with a particular kind of machine or with a number of machines of the same heading (including a machine of heading 8479 or 8543) are to be classified with the machines of that kind or in heading 8409, 8431, 8448, 8466, 8473, 8503, 8522, 8529 or 8539 as appropriate. However, parts which are equally suitable for use principally with the goods of headings 8517 and 8525 to 8528 are to be classified in heading 8517; (c) All other parts are to be classified in heading 8409, 8431, 8448, 8466, 8473, 8503, 8522, 8529 or 8538 as appropriate or, failing that, in heading 8487 or 8548." As is evident from the above quoted Section Note, this note deals with the classification of parts of certain machines but Section XVI covers only Chapters 84 and 85 of Customs Tariff and therefore Section Note 2 to Section XVI would not be applicable to Chapter 90. Consequently when it comes to deciding classification under Chapter 90, this Section Note is of no avail; more so because Note (1)(m) of Section XVI clearly states that Section XVI does not cover articles of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... with the said meter and, therefore, Chapter Entry 9028 would get attracted. However, this argument loses sight of the fact that Note 2(b) relates to "other parts and accessories", namely, it would apply to those parts and accessories for which Note 2(a) is inapplicable. Once we find that in the present case Note 2(a) squarely applies, the irresistible conclusion is that the goods will be classified in Tariff Item 9013, which is the specific heading for these goods. ...... 19. This contains a general explanation to Chapter Note 2 and mentions that where parts or accessories identifiable as suitable for use solely or principally with the machines, appliances, etc., they are to be classified with those machines/appliances. However, what is important is that immediately thereafter it is clarified that this general rule would not apply in certain circumstances. Sub-para of the above takes things beyond the pale of any doubt by making it crystal clear that those parts and accessories which in themselves constitute 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, e ..... X X X X Extracts X X X X X X X X Extracts X X X X
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