https://www.taxtmi.com/caselaws?id=332208 The Supreme Court analyzed the classification of imported LCDs, determining they should be classified under Chapter Heading 9013.80 as 'other devices' based on relevant tariff entries and Chapter Notes. The Court emphasized the application of Chapter Note 2(a) and rejected the argument for classification under Entry 9028.90.10. Relying on precedents and WCO Explanatory Notes, the Court held that the LCDs were correctly classified as parts of energy meters. The appeal was allowed, setting aside lower authorities' orders and deeming the impugned order unsustainable in law. en-us Mon, 27 Jun 2016 00:00:00 +0530 Mon, 12 Sep 2016 20:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=332208 The Supreme Court analyzed the classification of imported LCDs, determining they should be classified under Chapter Heading 9013.80 as 'other devices' based on relevant tariff entries and Chapter Notes. The Court emphasized the application of Chapter Note 2(a) and rejected the argument for classification under Entry 9028.90.10. Relying on precedents and WCO Explanatory Notes, the Court held that the LCDs were correctly classified as parts of energy meters. The appeal was allowed, setting aside lower authorities' orders and deeming the impugned order unsustainable in law. Case-Laws Customs Mon, 27 Jun 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=332208