By TIOL News Service

CHENNAI, MAY 27, 2016: THE Appellant company is engaged in the manufacture of computer monitor and registered with the Central Excise Department for manufacturing computer monitor. The Appellant imports LCD (Liquid Crystal Devices) Panels and classified under Tariff item 90138010 of the Customs Tariff Act. The appellant also claimed the benefit of BCD exemption under Sl.no.29 of Notification no.24/2005-Cus. However, the assessing officer was of the view that the LCD Panels were more appropriately classifiable under Tariff item 85299090 and not under Tariff item 90138010. There was no revenue implication as the goods classifiable under CTH 85299090 were eligible for benefits of BCD exemption vide sl.no.18 of the same Notification no.24/2005-cus.

The appellant contended that goods which are classifiable under Customs Tariff Heading (CTH) 8529 9090 are eligible for exemption from BCD under Sl.No. 18 of Notification 24/2005; that the goods are correctly classifiable under CTH 9013 8010 as liquid crystal devices which are subject to Nil rate of basic customs duty; that for disputes regarding classification, resort must be made to the general interpretative rules (GIR), in sequential order.

After hearing both sides, the Tribunal held:

+ The issue is no more res integra and is covered by the decision passed by the Delhi Bench of the Tribunal vide Final Order Nos. 52760 to 52780/2015 dated 10.6.2015 - 2015-TIOL-2277-CESTAT-DEL, in the appellants own case wherein the issue involved was identical and as to whether the classification of Imported LCD under chapter heading 9013 8010 vis-a-vis 8529 9090.

+ Apart from the Tribunal ruling, HSN has described LCD and from the fact that the wordings contained in CTH 9013 8010 are different from other entries dealing with LCD Technology. Tariff Heading 9013 covers LCD not constituting Article provided for more specifically in other headings. Explanatory Notes to the Heading 9013 also provide similarly and the panel under dispute are not described more specifically in any other heading. Therefore, the specific mention of LCD in Tariff Item 9013 8010 is more specific. This view is fortified in view of the exclusion of the Heading 9013 which would apply only to Articles which are more specifically provided for in other headings in the form of specific entries. It is therefore held that the LCD panel in the condition in which it is imported, are more specifically covered under 9013.

(See 2016-TIOL-1260-CESTAT-MAD)