TMI Blog2016 (5) TMI 914X X X X Extracts X X X X X X X X Extracts X X X X ..... report of Customs officers categorically stated that the goods were branded LED Panels and encased in TV casing but without the speakers, without the remote controls, without the power cables, without the Mother board and without the sockets. The box in which the goods were contained is also found to have been labeled LED panel as per the photocopy of one side of the box. It is further seen that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (Judicial) and Mr. R. K. Singh, Member (Technical) Mr. Jatin Mahajan (Advocate) for the Appellant Mr. Vaibhav Bhatnagar (AR) for the Respondent ORDER The appeal is filed against order-in-appeal dated 27.01.2016 which upheld the order-in-original dated 19.10.2015 in terms of which it was held that the goods imported by the appellant answered the essential characteristics of Tel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... essential characteristics of television. These goods were used for repairing of televisions or sold as LED panels. 3. The Ld. DR, on the other hand, contended that the goods declared as LED panels were having essential characteristics of TV and only required simple fitting of parts like speakers, remote controls, power cables, Mother board and sockets etc. to make them operational as TV and c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... name of LED panels only. Further, LED panels devoid of speakers, remote controls, power cables, Mother board and sockets can scarcely be called as having essential characteristics of Television. Indeed in the trade, LED panels are commonly available and they become television when speaker and mother board and other parts mentioned earlier are attached thereto. In the circumstances, we are of th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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