TMI Blog2019 (1) TMI 671X X X X Extracts X X X X X X X X Extracts X X X X ..... e to be used in the motorcycles. The tariff entry 8714 does not pertains to LCD but parts and accessories of vehicles of heading 8711 to 8713. In nowhere include LCD or the dash board of Motorcycle specifically. Appeal allowed - decided in favor of appellant. - APPEAL NO: C/586/2012 - A/85067/2019 - Dated:- 11-1-2019 - Shri Ajay Sharma, Member (Judicial) And Shri Sanjiv Srivastava, Member (Technical) Appellant: Shri Prashant Patankar, Consultant Respondent: Shri Manoj Kumar, Assistant Commissioner (AR) ORDER Per: Ajay Sharma The present appeal has been filed by the Appellant from the impugned order dated 21.03.2012 passed by the Commissioner of Customs (Appeals) Mumbai-II, JNCH, Sheva. 2. The issue to be decided in this appeal is whether Liquid Crystal Devices cut to special shapes are covered under heading 9013 as claimed by the Appellant or under heading 8714 as per the department? 3. The brief facts of the matter is that the Appellant had filed a Bill of entry on 03.11.2010 for clearance of Liquid Crystal Display LCD under CTH 90138010 and claimed benefit of notification 24/2005 (Sr. No. SR. 29). On examination it was found by the dep ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Description of goods (2) 9013 Liquid crystal devices not constituting articles provided for more specifically in other headings; lasers, other than laser diodes; other optical appliances and instruments, not specifies or included elsewhere in this Chapter 9013 80 - Liquid devices, appliances and instruments 9013 8010 --- Liquid crystal devices (LCD) 8714 Parts and accessories of vehicles of heading 8711 to 8713 8714 2090 - Other 8714 99 -- Other 8714 9990 --- Other According to the ld. consultant for the Appellant, the LCDs imported by the Appellants are without electrical connections, presented in piece or cut to special shapes and consist of a liquid crystal layer sandwiched between two sheets of plastic. The same has also been explained in HSN Expl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... D but parts and accessories of vehicles of heading 8711 to 8713. In nowhere include LCD or the dash board of Motorcycle specifically. 9. So far as the decision of this Tribunal in the matter of Secure Meters Ltd . (Supra) is concerned, relying upon which the Commissioner has rejected the appeal of the Appellant, we have been informed that the said decision of this Tribunal was challenged before the Hon ble Supreme Court and the Hon ble Supreme Court vide its order dated 05.05.2015 in the matter Secure Meters Ltd. vs Commissioner of Customs, New Delhi reported in 2015 (319) ELT 565 (SC) set aside the order of the Tribunal and allowed the appeal filed by the Appellant therein and held that LCDs imported by the said Appellant were classifiable under chapter heading 9013.80. In that matter the component involved was LCD for the purpose of using the same in the manufacture of electricity supply meters (energy meters) and the Hon ble Supreme Court has held that LCDs imported by the Appellant therein classified under Chapter Heading 9013.80 i.e. devices, appliances and instruments and not under 9028.90 which provides for the parts and accessories of electricity meters. The Hon ble S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... U As is clear from the above, in the LCD the bars are made of liquid crystals which are neither liquid nor solid entirely, but a hybrid material of the two. The molecules are rotated slightly by electric current making a particular bar darker than the area around it thereby forming part of a number or letter. The Hon ble Supreme Court further held as under:- 17. In Collector of Central Excise v. Delton Cables Ltd. Anr. - (2005) 12 SCC 284 = 2005 (181) E.L.T. 373 (S.C.) 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 headings. Para 4 of the said judgment, to this effect, reads as under : 4. It is clear from a reading of the two clauses to the section note that clause (b) would only apply once it was found that the items in question were not specifically classifiable under their respective headings. As has been clearly said by the Collector (Appeals) from the sequence of the paragraphs given under Section Note 2 it is clear that the question of switching over to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 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 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 specifically in other headings: lasers, ..... 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