TaxTMI 
TaxTMI 
2019 (1) TMI 671
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....nd therefore the benefit of notification no. 24/2005 (Sr. No. 29) and the classification under CTH 9013 was not applicable for the said item. The Appellant waived that the show cause notice and after hearing, the Adjudicating Authority vide Order-in-Original dated 09.02.2011 ordered that goods "Liquid Crystal Display" is a specific part of motorbike and therefore the claimed CTH 90138010 was rejected and it were classified under CTH 8714990 as parts of accessories of vehicle. 4. On Appeal, the learned Commissioner (Appeals) vide impugned order dated 21.03.2012, while relying upon the decision of the Tribunal in the matter of Secure Meters Ltd. vs Commissioner of Customs, New Delhi; 2004 (168) ELT 63 (Tri.- Delhi), rejected the appeal filed by the appellant. In the impugned order, the learned Commissioner has also observed that the Appellant has not produced any drawing/design of dashboard and of its parts before the Adjudicating Authority in support of their contention that the said part is nothing more than a Liquid Crystal Device cut to required shape. 5. We have heard learned Consultant for the Appellant and Learned Authorised Representative for the Revenue and perused the....
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.... 7. We have also gone through the design/photographs produced by the ld. consultant for the Appellants in support of his submission and after examining we find that the said part is nothing more than a LCD cut to required shape. 8. The HSN explanatory notes to Heading 8714 specifies two conditions to be fulfilled so as to make it classified under Heading 8714, which are as under:- "This heading covers parts and accessories of a kind used with motorcycles (including mopeds), cycles fitted with an auxiliary motor, side-cars, non-motorised cycles, or carriages for disabled persons provided the parts and accessories fulfill both the following conditions: (i) They must not be identifiable as being suitable for use solely or principally with the above-mentioned vehicles; and (ii) They must not be excluded by the provisions of the Notes to Section XVII (see the corresponding General Explanatory Note)." While going though the case records we are of the view that the LCD's do not fulfill any of these two conditions. These LCDs can be used for other purposes also viz. computer monitors, television, instrument panels, video games, clocks, watches etc. and therefor....
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....etters. To form other letters and symbols, more than seven bars are required. In the LED (Light-Emitting Diode), the bars are made of a substance that permits an electric current to flow through in one direction only. A substance used in this way is called a diode. As the current flows, the diode gives off red, blue, yellow, or other coloured light, depending on the compound of which it is made. For example, Gallium Phosphide (GaP) emits a green glow. Electric circuits in the instrument selectively turn on the current to the bars to form the various numbers and letters. In the LCD (Liquid Crystal Display), the bars are made of liquid crystals. These are a kind of hybrid material, not quite a liquid and not quite a solid. They can't be poured readily, as with liquids, nor are their molecules locked in place, as with true solids. But the molecules can be rotated slightly by an electric current. When no current flows, the bars are not noticeable, because they reflect light to the same extent as the rest of the display surface. But when a current flows through a bar, its molecules rotate and its ability to reflect light is reduced. That bar appears darker than the area around it ....
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....t-III of Chapter Notes to Chapter 90. We may mention here that after studying the Chapter Notes, Note 2 whereof is reproduced above, there are certain guidelines provided under the caption 'General'. Part-I thereof deals with General Content and Arrangement of the Chapter; Part-II deals with Incomplete or Unfinished Machines, Apparatus, etc.; and Part-III deals with Parts and Accessories. We are reproducing here this portion in order to show how it supports the view which we have proposed to take as indicated above : "(III) Parts and Accessories Subject to Chapter Note 1, parts or accessories identifiable as suitable for use solely or principally with the machines, appliances, instruments or apparatus of this Chapter are classified with those machines, appliances, etc. This general rule does not, however, apply to : (1) Parts or accessories which in themselves constitute articles falling in any particular heading of this Chapter or of Chapters 84, 85 or 91 (other than the residual Headings 84, 85, 85.48 heading 84.14; transformers, electromagnets, capacitors, resistors, relays, lamps or valves, etc., remain classified in Chapter 85; the optical elements of Head....