The Bangalore bench of the Customs Excise and Service Tax Appellate Tribunal (CESTAT) held that the Liquid Crystal Display (LCD) panels and parts of Liquid Display Panels cannot be classified under the same chapter heading for filling bill of import entry.
Xiaomi Technology India Limited, the appellant assessee was engaged in the business of trading electronic goods and various ecosystem products and they had filed various Bills of Entry for the import of Liquid Crystal Display (LCD) panels and parts of LCD panels.
The assessee appealed against the order passed by the Commissioner (Appeals) for not accepting the classification of the above items under the chapter heading 9013 9010.
Neetu James, the counsel for the assessee contended that impugned goods imported by them are rightly classifiable under the chapter heading 9013 9010.
It was further submitted that the classification made by the adjudicating authority was not as per the law and not sustainable.
Dyamappa Airani, the counsel for the revenue relied on the decisions made by the lower authorities and contended that the classification of Liquid Crystal Display (LCD) panels and parts of LCD panels should be classified under the chapter heading 8259 9090.
The bench observed that 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.
Further held that the LCD Panels are to be classified under the chapter heading 9013 8010 and parts of LCD panels are to be classified under the chapter heading 9013 9010. The two-member bench comprising P. A. Augustian (Judicial) and R. Bhagya Devi (Technical) quashed the order passed by the Commissioner (Appeals) for the classification of LCD panel and parts of LCD panel under the same chapter heading while allowing the appeal filed by the assessee
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