LCD Panels Classification Under CTH 9013: Denial of Exemption Benefits Lacks Justification, Needs Reversal.

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....Classification of imported goods - LCD panels and parts of LCD panels - LCD panels are classifiable under CTH 9013 8010 and parts of LCD panels are classifiable under CTH 9013 9010 - the classifications are to be under CTH 9013 8010 and CTH 9013 9010, the denial of exemption benefit to the appellant as per amendment Notification No. 92/2017-Cus. dated 14.12.2017 is without any factual or legal basis and requires to be set aside. - AT....