2023 (10) TMI 737

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..... ices (LCDs) - it was held by CESTAT that Decision given in case of M/s Secure Meters Ltd. Vs. CC, New Delhi [2015 (5) TMI 241 - SUPREME COURT] followed wherein parts suitable for use solely or principally with LCD TV were stated not to cover LCDs for LCD TVs as specifically as description of CTH 9013 covers LCDs by name and devotes a sub heading (90138010) exclusively for it. HELD THAT:- A .....

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