TMI Blog2017 (2) TMI 1135X X X X Extracts X X X X X X X X Extracts X X X X ..... ssioner of Customs, Noida [2015 (10) TMI 2258 - CESTAT NEW DELHI] have decided the classification of impugned LCD Panels to be under Tariff Item No. 9013 80 10 of Customs Tariff Act, 1975 - appeal allowed - decided in favor of appellants. - C/623/2010, 60, 62 & 317/2011-CU[DB] - C/A/70087-70090/2017-CU[DB] - Dated:- 18-1-2017 - Mr. Anil Choudhary, Member (Judicial) And Mr. Anil G. Shakkarwar, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dispute regarding classification of such goods arose. The appellant was claiming classification under Tariff Item No. 9013 80 10 (which attracted NIL rate of duty) whereas Revenue wanted to assess the goods under Chapter SH 8529. The similar issue was earlier decided by the Commissioner (Appeals) against the appellant vide OIA Nos. 177-179/Cus/APPL/NOIDA/11 dated 10.01.2012. The appellant challen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... C/62/2011 352-354/Cus/AppeaI/N0ida/2010 dated 18.11.2010 OIA No. 177-179 dated 25.06.2010. C/317/2011 66/Cus/Appeal/Noida/2011 dated 15003.2011 OIA No, 177-179 dated 25.0602010 and OIA No. 274281/2010 dated 31.0882010 However, in the Appeal No. C/623/2010, the impugned Order-in-Appeal No. 274-2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eas the learned Commissioner (Appeals) has decided through above stated impugned OIAs that the said goods are classifiable under Tariff Item No. 8529 of Customs Tariff Act, 1975. We find that this Tribunal in the case of appellant have decided the classification of impugned LCD Panels to be under Tariff Item No. 9013 80 10 of Customs Tariff Act, 1975. Therefore, we allow all the appeals and set as ..... X X X X Extracts X X X X X X X X Extracts X X X X
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