TaxTMI 
TaxTMI 
2024 (12) TMI 1669
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.... LED backlight. The Original Authority classified the Keyboard under CTH 8471 6040 and PSB Board under CTH 8537 1000 denying the benefit of Notification No. 12/2012 (Sl. No. 309 (i)) dated 17.03.2012. The 12" LCD Panel with LED backlight was classified under CTH 8528 5900 denying the benefit of the Notification No. 69/2004 dated 09.07.2004. The respondent had filed an appeal against the above order before the Commissioner (Appeals), who set aside the above order re-classifying the products Keyboard, PSB Board under CTH 9018 1290 and 12" LCD Panel with LED backlight under CTH 9013 8010 of the Customs Tariff Act, 1975 as declared and claimed by the respondent. Aggrieved by this order, Revenue is in appeal. 3. The Learned Authorized Represe....
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....examination of internal organs of a human body, hence unlike the common keyboard which is used with the ADC, the functions of this particular keyboard is only meant for medical purpose, hence, rightly classifiable under CTH 9018 1290. It is also stated that PSB Board is a link between the Probe and the Ultrasound Scanner, which is specially designed to function with the Probe and the Scanner, hence, classifiable under CTH 9018 1290. With regard to LCD and LED backlight, it is stated that this is a part of a monitor which not only has an illuminated display screen but also contains electronics to receive the signals from the Probe and Display on the monitor, hence classifiable under CTH 9013 8010, which has also been upheld by the Tribunal i....
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....scanning apparatus 9018 12 10 --- Linear ultrasound scanner u 10% 9018 12 90 --- Other 5.1 The Keyboard imported by the appellant (56 KB AN) is used along with Diagnostic Apparatus for medical purposes to scan the internal organs of human body such as spleen, liver, kidneys etc., is not in dispute. The keyboard which has specific mention under CTH 8471 is a normal keyboard meant for being used along with a computer or an Automatic Data Processing Machine. The corresponding chapter headings reproduced above clearly show that the appliances used for medical purposes cannot be classified under CTH 8471 but is rightly classifiable under CTH 9018 1290 in view of the fact that it is specially designed keyboard which can exclu....
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.... or Sound or Video Recording or Reproducing Apparatus - Cathode-ray tube monitors: 8528 4200 -- Capable of directly connecting to and designed for use with an automatic data processing machine of heading 8471 8528 49 00 -- Other 9013 - Lasers, other than Laser Diodes; other Optical Appliances and Instruments, not Specified or Included Elsewhere in this chapter 9012 10 - Telescopic sights for fitting to arms; periscopes; telescopes designed to form parts of machines, appliances, instruments or apparatus of this Chapter or Section XVI 9013 10 10 --- Telescopic sights for fitting to arms 9013 10 20 --- Periscopes 9013 10 90 --- Other 9013 20 00 - Lasers, other than laser d....
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....iff Item 9013. The only condition is that such LCDs should not constitute "articles" provided more specifically in other headings. 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 ....