Classification of LCD modules for energy meters depends on invoice description and admitted end use, not a broader liquid crystal devices heading.

Imported LCD modules and elastomeric LCD displays described in the invoices as components for energy meters were treated as parts of electricity energy meters under Heading 9028.90, because the admitted end use supported that classification and displaced the claim for Heading 9013.90 as liquid crystal devices. The precedent cited by the importer was distinguished on its facts, as it involved a different factual basis and no comparable admission as to use. On that reasoning, the goods were held to fall within the energy-meter parts entry, and the claimed classification as liquid crystal devices was not accepted.

---

---

Issues: Whether the imported LCD module and elastomeric LCD display were classifiable as liquid crystal devices under Heading 9013.90 of the Customs Tariff Act, 1975 or as parts of electricity energy meters under Heading 9028.90, and whether the benefit of Notification No. 16/2000-Cus. was available.

Analysis: The invoices described the goods as LCD Module and Elastomeric LCD Display for energy meters, and the appellant did not dispute that the goods were to be used as parts of energy meters. In these circumstances, the claimed classification as liquid crystal devices was not accepted. The precedent relied upon by the appellant was found inapplicable because the factual basis there was different and no similar admission existed. The description in the invoice and the admitted end use supported the Revenue's classification.

Conclusion: The goods were rightly classified as parts of energy meters under Heading 9028.90, and the appellant was not entitled to the claimed classification under Heading 9013.90.

---