Tariff classification of LCD panels for television manufacture follows earlier identical ruling, rejecting the contrary customs view.

LCD panels imported for use in manufacturing colour television sets were classified under Tariff Item 9013 80 10 rather than Chapter SH 8529 of the Customs Tariff Act, 1975. The Tribunal relied on its earlier decision in the same assessee's case involving identical goods and the same use, and held that the prior classification view had to be followed. On that basis, the contrary classification in the impugned orders was not sustainable, and the appeals were allowed with consequential relief.

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Issues: Whether LCD panels imported for use in the manufacture of colour television sets were classifiable under Tariff Item No. 9013 80 10 or under Chapter SH 8529 of the Customs Tariff Act, 1975.

Analysis: The dispute concerned the proper tariff classification of LCD panels used in colour television manufacturing. The Tribunal noted that the same issue had already been decided in the appellant's own case in favour of classification under Tariff Item No. 9013 80 10. In view of that prior decision on the identical goods and issue, the contrary classification adopted in the impugned orders could not be sustained.

Conclusion: The goods were held classifiable under Tariff Item No. 9013 80 10 of the Customs Tariff Act, 1975 and not under Chapter SH 8529.

Final Conclusion: All the appeals were allowed and the impugned orders were set aside with consequential relief according to law.

Ratio Decidendi: Where an identical classification issue has already been decided in the assessee's own case, the same classification is to be followed for the same goods and use, and the contrary view cannot be sustained.

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