2017 (2) TMI 1135 - AT - Customs

LCD Panels for Color TV reclassified under Tariff Item 9013 80 10. Precedent-based ruling grants relief to appellant.

The Tribunal ruled in favor of the appellant, classifying LCD Panels for Color TV under Tariff Item No. 9013 80 10 instead of Chapter SH 8529. The ... Classification of imported goods - LCD Panels for CTV - classified under CTH 9013 80 10 or under Chapter SH 8529? - Held that: - this Tribunal in the case of appellant, M/s Samsung India Electronics Pvt Ltd, M/s Moser Baer India Ltd Versus Commissioner 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. Issues:Classification of LCD Panels for CTV under Tariff Item No. 9013 80 10 or Chapter SH 8529.Analysis:Issue 1: Classification of LCD Panels for CTVThe case involved a dispute over the classification of LCD Panels imported for use in manufacturing Color TV. The appellant claimed classification under Tariff Item No. 9013 80 10, which attracted a NIL rate of duty, while the Revenue argued for classification under Chapter SH 8529 of the Customs Tariff Act, 1975. The Tribunal had previously decided a similar issue in favor of the appellant in a Final Order dated 10.06.2015, holding that the goods were classifiable under Tariff Item No. 9013 80 10. The impugned Orders-in-Appeal were passed based on earlier decisions, considering the issue to be of a recurring nature. The Tribunal, after considering the facts and legal arguments, held that the LCD Panels should indeed be classified under Tariff Item No. 9013 80 10. Therefore, all the appeals were allowed, and the impugned Orders-in-Appeal were set aside, granting the appellants consequential relief as per law.In conclusion, the judgment resolved the issue of classification of LCD Panels for CTV under Tariff Item No. 9013 80 10, in favor of the appellant. The decision was based on previous Tribunal rulings and legal arguments presented, leading to the setting aside of the impugned Orders-in-Appeal. The appellants were granted relief in accordance with the law.