1997 (7) TMI 236

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e Tariff. A show cause notice was issued on 5-6-1987 alleging that the said goods were classifiable under Heading No. 90.09 of the Tariff as parts of the photocopying machine. The matter was adjudicated by the Asstt. Collector of Central Excise, Bombay, who without specifically discussing the nature of the product or its use decided that all the six products which were the subject matter of the show cause notice dated 5-6-1987 were classifiable under Heading No. 90.09 of the Tariff. He also denied the exemption under Notification No. 175/86-C.E., dated 1-3-1986 . On appeal, the Collector of Central Excise (Appeals), Bombay, accepted the contention of the appellants that these goods i.e. 'Display Equipment' were correctly classifiable under ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....rectly classifiable under Heading No. 90.13. The Heading No. 90.13 cover the following : "Liquid crystal devices not constituting articles provided for more specifically in other headings; lasers, other than laser diodes; other optical appliances and instruments, not specified or included elsewhere in this Chapter." They had described their products as under : "9.9 Appellants submit Display Equipment classified under H. No. 90.13 of CETA, 1985 has been correctly classified. These gadgets are used to provide large or meaningful indication of any input. These equipments convert electrical signal to visually meaningful symbols which can be easily read. They may be made either for observation at a close distance or outdoor display....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Harmonised Tariff in support of their contention. It has been very clearly stated there that this heading includes liquid converting devices consisting of a liquid crystal layer sandwiched between two sheets or plates of glass or plastics, whether or not fitted with electrical connections, presented in the piece or cut to special shapes and not construing articles described more specifically in other Heading of the Nomenclature. In view of the Explanatory Notes, I accept the contention of the appellant that these instruments are correctly classifiable under Heading 90.13 of CETA, 1985. The order of the Assistant Collector is modified accordingly." 8. We find that six products were involved in the proceedings before the adjudicating....