TMI Blog2017 (6) TMI 413X X X X Extracts X X X X X X X X Extracts X X X X ..... ) And Mr. Anil G. Shakkarwar, Member (Technical) Shri Atul Gupta, Advocate for the Appellant (s) Shri Pawan Kumar Singh, Supdt. (A.R.) for the Department (s) ORDER Per Mr. Anil Choudhary This appeal is filed by appellant, M/s Samsung India Electronics Private Ltd, against Order-in-Appeal No.NOI/EXCUS/000/APPL/270/13 dated 27.12.2013 passed by the Commissioner (Appeals), Noida. 2. The issue in this appeal is the classification of Liquid Crystal Devices (LCDs) imported by the appellants. While the appellants sought classification of LCD under Heading 9013 80 10, the Revenue classified them under CTH 8529 9090 on the ground that these are parts suitable for use solely or principally with LCD TV of CTH 8528. 3. Heard the parties. 4. We find that the issue herein is squarely covered by the precedent order of this Tribunal being Final Order dated 10.06.2015 between these very parties reported at 2015 (326) E.L.T. 161 (Tri. - Del.) This Tribunal have held as follows: 5. We have considered the contentions of both sides. It is a fact that goods imported are not merely liquid crystal panels but articles comprising liquid crystal panel, driver, ci ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 9013.80 - Other devices, appliances and instruments 9013.80.10 - Liquid Crystal Devices (LCD) 9013.80.90 - Other 8528 Monitors and projectors, not incorporating television reception apparatus; reception apparatus for television, whether or not incorporating radio-broadcast receivers or sound or video recording or reproducing apparatus 8529 Parts suitable for use solely or principally with the apparatus of Headings 8525 to 8528 8529.10 - Aerials and aerial reflectors of all kinds; parts suitable for use therewith 8529.90 - Other 8529.90.10 - For communication jamming equipment 8529.90.20 - For amateur radio communication equipment 8529.90.90 - Other It is e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es of heading 8484, 8544, 8545, 8546 or 8547) are to be classified according to the following rules : (a) Parts which are goods included in any of the headings of Chapter 84 or 85 (other than headings 8409, 8448, 8466, 8473, 8487, 8503, 8522, 8529, 8538 and 8548) are in all cases to be classified in their respective headings; (b) Other parts, if suitable for use solely or principally with a particular kind of machine or with a number of machines of the same heading (including a machine of heading 8479 or 8543) are to be classified with the machines of that kind or in heading 8409, 8431, 8448, 8466, 8473, 8503, 8522, 8529 or 8539 as appropriate. However, parts which are equally suitable for use principally with the goods of headings 8517 and 8525 to 8528 are to be classified in heading 8517; (c) All other parts are to be classified in heading 8409, 8431, 8448, 8466, 8473, 8503, 8522, 8529 or 8538 as appropriate or, failing that, in heading 8487 or 8548. As is evident from the above quoted Section Note, this note deals with the classification of parts of certain machines but Section XVI covers only Chapters 84 and 85 of Customs Tariff and therefore Section Note 2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d 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 other parts and accessories , namely, it would apply to those parts and accessories for which Note 2(a) is inapplicable. Once we find that in the present case Note 2(a) squarely applies, the irresistible conclusion is that the goods will be classified in Tariff Item 9013, which is the specific heading for these goods. .. 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 classified with those machines/appliances. However, what is important is that immediately thereafter it is clarified that this general rule would not apply in certain circumstances. Sub-para of the above takes things be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ms. On the other hand, ratio of Supreme Court s decisions is binding. That apart, it is seen that, for example, U.K Customs description of CTH 8529 is as under : 8529 Parts suitable for use solely or principally with the apparatus of Heading 8525 to 8528. 8529 10 - Aerials and aerial reflectors to all kinds; parts suitable for use therewith 8529 90 - Other 8529 90 90 - Cabinets and cases Electronics assemblies Other 8529 90 92 15 - LCD modules Solely consisting of one or more TFT glass or plastic cells, - not combined with touch screen facilities, - with one or more printed circuits boards with control electronics for pixel addressing only, - with or without backlight unit and - with or without inverters. It is evident from ..... X X X X Extracts X X X X X X X X Extracts X X X X
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