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Issues: Whether LCD panels imported for use in colour television manufacturing were classifiable under Tariff Item No. 9013 80 10 or under Tariff Item No. 8529 90 90 of the Customs Tariff Act, 1975.
Analysis: The dispute related only to the proper tariff classification of the imported LCD panels. The Tribunal noted that the issue had already been decided in the appellant's favour in an earlier matter, and the department also accepted that the present case was covered by that decision. On that basis, the imported goods were treated as falling under Tariff Item No. 9013 80 10 rather than Tariff Item No. 8529 90 90.
Conclusion: The goods were classifiable under Tariff Item No. 9013 80 10, and not under Tariff Item No. 8529 90 90; the issue was decided in favour of the assessee.
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