2010 (6) TMI 745

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....erential duty of Rs. 14,73,766/- involved in 5 Bills of Entry, which were filed in June-July, 2006. The present applications seek waiver of pre-deposit and stay of recovery in respect of these duty amounts. The goods, in question, were described as 'LCD panels' in the relevant Bills of Entry and in the connected invoices and they were classified under SH 901380 10 as "Liquid Crystal Devices (LCD)" under heading 9013 (Liquid Crystal Devices constituting articles provided for more specifically in other headings). The goods were allowed to be cleared provisionally under Section 18(1) of the Customs Act. Later on, however, the assessee was called upon to show-cause as to why the goods imported by them should not be classified under SH 8529 90 9....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....s and, therefore, by virtue of Note 2(b) to Section XVI (covering Chapters 84 and 85), such 'LCD panels/modules' constitute parts of television sets and would get classified under Heading 8529. In this connection, the learned JCDR has referred to Heading 8529 which reads : "Parts suitable for use solely or principally with the apparatus of headings 8525 to 8528." According to him, the goods, in question, would appropriately get classified under SH 8529 90 90 ["---other"]. The argument is that, from 1-1-2007, there is a specific entry for 'LCD panels' meant for use in LCD television sets and the same should be applicable to the imported goods, whereas Heading 9013 (LCDs not constituting articles provided for more specifically in other ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... decision dated 23-2-2009 calls for cogent reasons in support thereof. The arguments thereafter advanced by the learned Counsel did not appear to be adequate. Prima facie, the ratio of the decision dated 23-2-2009 in appeal C/591/2008 may not be valid from 1-1-2007 inasmuch as the amendment brought to Heading 8528 under the Finance Act, 2006 has introduced specific sub-headings covering 'Liquid Crystal Device/Display'' which we have already mentioned in an earlier part of this order. The rival heading 9013 covers 'Liquid Crystal Devices not constituting articles provided for more specifically in other headings'. 'Liquid Crystal Device/Display', constituting a part of 'LCD Television' covered by SH 8528 12 18 and SH 8528 13 10 are specific e....