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2016 (9) TMI 469 - CESTAT MUMBAI

2016 (9) TMI 469 - CESTAT MUMBAI - TMI - Classification of imported goods – clearance of ‘Liquid Crystal Display’ for energy meters i.e. LCDs - Customs Tariff Heading 90138010 or CTH 90289010 as parts of ‘energy meters’ – exemption from BCD under notification 24/2005-Cus Sr. No. 29 - Held that: - the decision has been taken based on the case Secure Meters Ltd Vs. Commissioner of Customs, New Delhi [2004 (4) TMI 108 - CESTAT, NEW DELHI]. It was held that the correct classification is under Custom .....

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he 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 notification 24/2005-Cus Sr. No. 29. The Adjudicating authority however decided the classification of impugned goods under C .....

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c LCD display, parts of energy meter, classification under sub heading 9028.90 of Customs Tariff Act, 1975 and not under subheading 9013.90 ibid as simple liquid crystal devices . Aggrieved by the Order-in-Original appellant filed appeal before the Commissioner (Appeals), who did not interfere in the impugned order therefore appellant is before us. 3. Shri. T. Vishwnathan, Ld. Counsel with Ms. Srinidhi, Advocate appeared on behalf of the appellant. Ld. Counsel for the appellant submits that the .....

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ctly 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 De .....

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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 other headings. On the contrary, the Revenue wants to include in the same Chapter, i.e. Chapter 90, though under Entry 9028.90.10 as "parts and accessories". The only r .....

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parts thereof. Note 2(a) stipulates that parts and accessories which are goods 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 sough .....

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quarely applies, the irresistible conclusion is that the goods will be classified in tariff item 9013, which is the specific heading for these goods. 17) In Collector of Central Excise v. Delton Cables Ltd. & Anr. (2005) 12 SCC 284 = 2005-TIOL-190-SC-CX, this Court has held, while interpreting Notes 2(a) and 2(b) of Chapter Heading 85, which is virtually to the same effect, that Note 2(b) would apply only if the items in question were not specifically classifiable under their respective head .....

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nsuring that the parts are not covered by Section Note 2(b) [sic Section Note 2(a)] which begins with the expression "other parts" meaning thereby that the parts which are not covered by Section Note 2(a) would be considered for coverage by Section Note 2(b). One cannot therefore directly jump over to Section Note 2(b) 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 ment .....

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ND ACCESSORIES Subject to Chapter Note 1, parts or accessories identifiable as suitable for use solely or principally with the machines, appliances, instruments or apparatus of this Chapter are classified with those machines, appliances, etc. This general rule does not, however, apply to: (1) Parts or accessories which in themselves constitute articles falling in any particular heading of this Chapter or of Chapter 84, 85 or 91 (other than the residualheading 84, 85, 85.48 heading 84.14; transfo .....

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for use with several categories of machines, appliances, instruments or apparatus falling in different headings of this Chapter are classified in heading 90.33, unless they are in themselves complete instruments, etc., specified in another heading (see paragraph (1) above)." 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 classifie .....

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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 of item mentioned at 90.13, with which we are directly concerned herein. Relevant portion thereof reads as under: "90.13 - LIQUID CRYSTAL DEVICES NOT CONSTITUTING ARTICLES PROVIDED FOR MORE S .....

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