2023 (7) TMI 325

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....13 9010 which was not accepted by the original authority and Commissioner (Appeals).  2.  The Original Authority classified the said items under Chapter 8529 9090. The reason given by the above authorities is summarized below: "Note 2 of Section XVI provides as under: "2. Subject to Note 1 to this Section, Note 1 to Chapter 84 and to Note 1 to Chapter 85, Parts of machines (not being parts of the articles of heading 8484, 8544, 8545, 8546 or 8547) are to be classified according to the following rules: (a)  Parts which are goods included in any of the headings of Chapter 84 or 85 (other than headings 8409, 8431, 8448, 8466, 8473, 8487, 8503, 8522, 8529, 8538 and 8548) are in all cases to be classified in their respectiv....

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....e reiterated the findings of the Commissioner (A) and referring to the paragraph 4 of the Commissioner (A)'s order submitted that the LCD panels and LCD parts are rightly classifiable under Heading 8529 9090. 5.  The present appeals the dispute is regarding the classification of Liquid Crystal Display (LCD) panels and parts of LCD panels under Chapter Heading 8259 9090 as decided by the revenue or under Chapter Heading 9013 9090 as claimed by the appellant.  6.  The Apex Court in the case of CCE, Aurangabad vs. M/s. Videocon Industries Ltd. (supra) on interpreting the General Rules of Interpretation and the Section Notes and Chapter Notes observed as follows: "25........ . Thus, the revenue's contention that by virtue of ....

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....ings. In the present case, it is also not in dispute that LCDs imported by the appellant did not constitute any such "article" which is more specifically provided in other headings. On the contrary, the Revenue wants to include in the same chapter i.e. Chapter 90, though under Entry 9028.90.10 as "parts and accessories". The only reason for including the goods under Chapter Heading 9028 is that the LCDs were to be used in the electricity supply meters. However, Entry 9028 does not pertain to LCDs but gas, liquid, etc. and includes electricity supply meters as well. Merely because these LCDs are to be used as parts in the said electricity supply meters, can it be said that they are to be included in Entry 9028? Here, Note 2 of this Chapter N....