2004 (4) TMI 108

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....ed this appeal against the order-in-appeal passed by the Commissioner of Customs (Appeals). Brief facts of the case are that appellants made an import of goods and in the Bill of Entry appellants describes goods as Liquid Crystal Devices and claimed classification under sub-heading 9013.90 of Customs Tariff Act, 1975 and also claimed the benefit of Notification No. 16/2000-Cus. On verification it ....

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....y v. Universal Information Commn. Equipment Ltd., reported in 1997 (94) E.L.T. 543. 4. The contention of the Revenue is that the invoices issued by the supplier to the goods specifically mentioned that these are parts of Electronic Energy Meters. The appellants also admitted that these are to be used the parts of the Energy Meters. 5. In this case the issue is in respect of the goods importe....