TMI Blog2016 (9) TMI 469X X X X Extracts X X X X X X X X Extracts X X X X ..... 7-6-2016 - Mr Ramesh Nair, Member(Judicial) and Mr. C.J. Mathew, Member(Technical) Shri. T. Vishwnathan, Advocate with Ms. Srinidhi, Advocate for the Appellants Shri. M.K. Mall, Asstt. Commissioner(A.R.) for the Respondent ORDER This appeal is directed against Order-in- Appeal No. MUM-CUSTM-AMP-APP-470/15-16 dated 2/11/2015 passed by the Commissioner of Customs(Appeals), Mumbai-III, whereby Ld. Commissioner(Appeals) did not interfere in the Order-in-Original and dismissed the appeal of the appellant. 2. The facts of the case is that the appellant has imported and sought clearance of Liquid Crystal Display for energy meters i.e. LCDs under Customs Tariff Heading 90138010 claiming exemption from BCD under ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the Tariff that LCDs classified as Parts and accessories are not the articles envisaged by Heading 90.13 of the Tariff and that the LCDs are correctly classifiable under Heading 90.13 of the Tariff. 4. Shri. M.K. Mall, Ld. Asstt. Commissioner(A.R.) appearing on behalf of the Revenue reiterates the findings of the impugned order. 5. We have carefully considered the submissions made by both sides and perused the record. 6. We find that in the adjudication order, the Adjudicating authority has relied upon the decision of the Tribunal in case of Secure Meters Ltd Vs. Commissioner of Customs, New Delhi reported in [2004(168) ELT 63(Tribunal Delhi). The said judgment of the Tribunal has been reversed by the Hon ble Apex ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ods included in the heading of the said Chapter, i.e. Chapter 90, are to be classified in their respective headings. Going by the plain reading of Note 2(a) it is clear that LCDs, which are goods and are used as parts in the final product mentioned in Chapter 90, namely, electricity supply meters, are to be classified in its respective heading. Respective heading, which is specifically provided, is 9013. 16) It was sought to be argued by Ms. Kiran Suri that as per Note 2(b), when these LCDs are used solely for particular instrument, namely, electricity supply meter, it has to be classified 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... without exhausting the possibility of Section Note 2(a). 18) The aforesaid view of ours gets strengthened from Part-III of Chapter Notes to Chapter 90. We may mention here that after studying the Chapter Notes, Note 2 whereof is reproduced above, there are certain guidelines provided under the caption 'General'. Part-I thereof deals with General Content and Arrangement of the Chapter; Part-II deals with Incomplete or Unfinished Machines, Apparatus, etc.; and Part-III deals with Parts and Accessories. We are reproducing here this portion in order to show how it supports the view which we have proposed to take as indicated above: (III) PARTS AND ACCESSORIES Subject to Chapter Note 1, parts or accessories identifiable ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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, examples which are given, eminently fit into the case at hand. 20) The aforesaid view of ours gets further cemented on going through Explanatory Notes issued by the World Customs Organization. Volume 4 of the Second Edition (1996), which covers Chapters 85-97, contains explanatory note in respect o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ure. xx xx xx As per this, LCD would be covered by 'other devices' mentioned in 9013.80. That is precisely the case of the appellant. 21) The upshot of the aforesaid discussion leads to the conclusion that the view taken by the Tribunal in the impugned judgment is unsustainable in law. We, thus, allow the appeal, set aside the orders of the authorities below and hold that LCDs imported by the appellant were classifiable under Chapter Heading 9013.80. In view of the above Hon ble Apex Court s Order the correct classification of the impugned goods is under 9013.80. Therefore we hold that the impugned order is not sustainable in law. We set aside the impugned order and allow the appeal of the appellant. (Opera ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
