TaxTMI 
TaxTMI 
2026 (7) TMI 932
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....K.S. Ramasamy Senior Standing Counsel (R1 & R3), Mr. K. Umesh Rao Senior Counsel (R2) COMMON ORDER Since the issue involved and relief sought for in both these Writ Petitions are one and the same, they are taken up together, heard and disposed of by this Common Order. 2. These Writ Petitions have been filed by the petitioners challenging the Order of the 1st Respondent dated 29.04.2024 and to quash the same and consequently direct the Respondents to consider the submissions put forth by the Petitioner. 3. The case of the petitioners is that the petitioner in W.P.No.22822 of 2024 is the General Manager of M/s. Mobis India Limited (hereinafter referred to as 'the Company'), the petitioner in W.P.No.22817 of 2024. The Company is re....
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...., a Show Cause Notice was issued to the petitioner proposing to re-classify/re-assess the goods imported by the Petitioner and accordingly demand the differential duty basis without applicability of said exemption. Furthermore, the Show Cause Notice had proposed confiscation of the said goods along with imposition of penalty under the Customs Act. The Petitioner Company submitted a detailed reply to the Show Cause Notice with relevant documents. But the Authority without considering the same has passed the impugned order confirming the proposals of the Show Cause Notice. Challenging the said order, the Company has preferred W.P.No.22817 of 2024 and the General Manager of the Company has preferred W.P.No.22822 of 2024. 4. The learned coun....
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....in CTH 90138010. That apart, the Hon'ble Supreme Court in the case of CCC Aurangabad supra has held as follows: 28. It is, therefore, clear that when goods are excluded from a particular chapter, the "pull in" through a note has to be narrowly construed, as otherwise, the basis of exclusion would be defeated, and the earlier note (of exclusion) rendered redundant. Finally, Secure Meters (supra) is decisive on the question that LCDs are not articles provided "more specifically in other headings", i.e., other than 90.13. Furthermore, the fact that LCDs could be used for purposes other than television sets or audio sets is also concluded because, in that decision, its use in meters was in issue. This court held, pertinently, as follows: ....
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.... are to be classified in its respective heading. Respective heading, which is specifically provided is 9013. 18. It was sought to be argued by Ms Kiran Suri that as per Note 2(b), when these LCDs are used solely for particular instrument, namely, electricity supply meter, it has to be classified with the said meter and, therefore, Chapter Entry 9028 would get attracted. However, this argument loses sight of the fact that Note 2(b) relates to "other parts and accessories", namely, it would apply to those parts and accessories for which Note 2(a) is inapplicable. Once we find that in the present case Note 2(a) squarely applies, the irresistible conclusion is that the goods will be classified in Tariff Item 9013, which is the specific....