2018 (8) TMI 1298

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....n their previous imports, the appellant had classified the said LCD under Chapter Heading 8531 2000. The appellants filed Bill of Entry dated 584620 dated 1.11.2007 which was assessed on 15.11.2007 for the LCDs imported from Hong Kong. The Chapter Heading indicated by the appellant was 8531 2000. Revenue felt that the goods under import are not indicators but LCD modules and therefore, classified the same under Heading 9033 0000. The appellant cleared the goods on payment of higher duty under protest. The matter was adjudicated and the adjudicating authority rejected the classification made under Chapter Heading 8531 2000 and re-determined the classification under Chapter Heading 9033 0000. Aggrieved from the order of the adjudicating autho....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ted by importer does not show it as "indicator panel"; rather it shows it as "LCD Module". The importer vide his letter dated 3.11.2007 stated that the goods are mainly used for telecom products, weighing and measuring products, medical equipments, laboratory instruments, vending machines etc. 5.1 The issue is whether the impugned goods imported by the appellant are to be classified under chapter heading 8531 2000 as claimed by the appellant or under chapter heading 9033 000 as claimed by the Revenue. The contending headings are reproduced below: CTH 8531 Electrical sound or visual signaling apparatus (for e.g. Bells, Sirens, Indicator Panels, Burglar & Fire Alarms) other than those of heading 8512 or 8530. CTH 8531 10 Burgla....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ification of the product not only for Customs Tariff but also for Central Excise Tariff. 8. As per HSN explanatory notes to Customs Tariff heading 8531, indicator panels are used in offices, factories and hotels for calling personnel, indicating where a person or service is required, to indicate whether a room is free or not and include room indicators in hotels, office indicators, lift indicators and indicator panels at station for showing time and platform of the train etc. Admittedly, the impugned items are not apparatus by themselves but are only a part to be fitted with various instruments. Those instruments perform various functions like measuring, checking, calculating etc. and LCD Modules are used to display the results of functi....