TaxTMI 
TaxTMI 
2021 (4) TMI 1194
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....es of LCD-Module from Sanghai, China in six cartons, totally valued at Rs. 5,93,918/- and filed a Bill of Entry No.225811 dated 22.09.2009 at Air Cargo Complex, Bangalore, classifying the said item under CTH 90139010 having a Nil rate of BCD. The said bill of entry was facilitated through the RMS and the officers of SIIB, Bangalore took up this bill of entry for further verification and after obtaining documents from the appellants, consignment was opened and examined in detail by the SIIB officers. Thereafter, a personal hearing was granted to the appellants wherein the appellants submitted technical write up for LCD stating that they are used in the instrument clusters manufactured by the appellant, which instrument clusters in turn, displays the main Kilometer reading, day trip reading and clock. Thereafter, the appellant received Order-in-Original dated 12.10.2009 holding that LCD modules imported by the appellant shall be classified under CTH 90299000 as parts of speedometer and charged to duty at 10% as applicable to this CTH and also vacating the appellant's claim for duty paid under protest. Aggrieved by the said order, the appellant filed appeal before the Commissioner tak....
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....sioner of Customs, New Delhi (cited supra), similar products have been held to be classifiable under Tariff Item 9013. He cited the following decisions: • Varroc Engineering P. Ltd. V. C.C. (Import), Nhava Sheva, Raigad 2019 (366) ELT 170 ( Tri.-Mumbai) • Samsung India Electronics P. Ltd. V. Commissioner of Customs, Noida 2015 (3260 E.L.T 908 (Tri.-Del.) • Moser Baer India Ltd. V. Commissioner of Cus. & C.Ex., Noida 2018 (361) ELT 908 (Tri.-All.) • Samsung India Electronics P. Ltd. V. Commissioner of Customs (AIR), Chennai 2016 (337) E.L.T 87 (Tri.-Chennai) 4. On the other hand, learned AR defended the impugned order and submitted that the impugned goods are not merely liquid crystal but a LCD module with inbuilt circuit and the said goods merit classification under CTH 90299000. LCDs have been assembled into a module solely for use in speedometer. 5. After considering the submissions of both the parties and perusal of the material on record, we find that the appellant has imported 576 pieces of LCD modules and accordingly filed bill of entry giving the details of the same and the goods were physicall....
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....y and in the remaining two, though, the imported item was merely a Liquid Crystal Display which was mentioned as LCD module incorrectly and that the imported LCDs were used in the manufacture of instrument cluster and that these are not part of speedometer. We also find that the impugned order was passed mainly relying upon the decision in the case of Secure Meters (cited supra) which on appeal, the Hon'ble Apex Court has set aside the same and this issue was considered by the Division Bench of this Tribunal in the case of Varroc Engineering Pvt. Ltd. Vs CC (Import) cited supra. It is pertinent to reproduce the said findings in Para 9 which is as under: 9. So far as the decision of this Tribunal in the matter of Secure Meters Ltd., (supra) is concerned, relying upon which the Commissioner has rejected the appeal of the Appellant, we have been informed that the said decision of this Tribunal was challenged before the Hon'ble Supreme Court and the Hon'ble Supreme Court vide its order dated 5-5-2015 in the matter Secure Meters Ltd. v. Commissioner of Customs, New Delhi reported in 2015 (319) E.L.T. 565 (S.C.) set aside the order of the Tribunal and allowed the appeal filed by....
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....rom one eye and look through one lens at a shiny, sunlit surface. Rotate the lens and observe the darkening. Liquid crystals can be made to order to do a particular job. For example, one kind of crystal is sensitive to slight temperature changes. It is used in thermometers where the number representing the temperature appears, then disappears, to be succeeded by a higher or lower number as the temperature changes." The basic pattern of digits or letters which is formed in these LCDs is as follows : 0 1 2 3 4 5 6 7 8 9 A C E F H I J L P U As is clear from the above, in the LCD the bars are made of liquid rystals which are neither liquid nor solid entirely, but a hybrid material of the two. The molecules are rotated slightly by electric current making a particular bar darker than the area around it thereby forming part of a number or letter. The Hon'ble Supreme Court further held as under :-&n....
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....s 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 Heading 90.01 or 90.02 remain in the headings cited regardless of the instruments or apparatus to which they are to be fitted; a clock or watch movement is always classified in Chapter 91; a photographic camera falls in Heading 90.06 even if it is of a kind designed for use with another instrument (microscope, stroboscope, etc.) (2) Parts or accessories suitable for use with several categories of machines, appliances, instruments or apparatus falling in different headings of this Chapter are classified in Heading 90.33, unless they are in themselves complete instruments, etc., specified in another heading (see paragraph (1) above)." 19. This contains a general explanation to Chapter Note 2 and mentions that where parts or accessories identifiable as suitable for use solely or principally with the machines, appliances, etc., they are to be classified with those machines/appliances. However, what is important is that immediately thereafter it is clarified that this general rule would n....