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2016 (5) TMI 914 - CESTAT NEW DELHI

2016 (5) TMI 914 - CESTAT NEW DELHI - 2016 (339) E.L.T. 283 (Tri. - Del.) - Classification - LED panel or LED Television - Import of goods having essential characteristics of Television in terms of Rule 2(a) of the General Rules of Interpretation of the Customs Tariff Act - Held that:- the examination report and re-examination 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, with .....

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stics 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. Therefore, the goods have to be treated as LED panels (and not as LED Television) and LED panels are freely importable and do not require any BIS registration. - Decided in favour of appellant with consequential relief - Customs Appeal No. C/50213/2016-Cu[DB] - Final Order No. 51761/2016 - Dated:- 4-5-2016 - M .....

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d as the sizes were 40, 42, 48 and 55 import of such goods required BIS registration which appellant did not have and therefore they were held liable to confiscation under Section 111(d) and 111(m) of the Customs Act, 1962 and allowed to be redeemed for the re-export on fine of ₹ 50,000/-. Penalty of ₹ 25,000 was also imposed. 2. The appellant contended that it has placed orders for LED panels, the examination report of Customs officers as well as the re-examination report of Cus .....

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