{"id":288626,"date":"2023-04-06T09:00:51","date_gmt":"2023-04-06T03:30:51","guid":{"rendered":"https:\/\/www.scconline.com\/blog\/?p=288626"},"modified":"2023-04-05T17:28:47","modified_gmt":"2023-04-05T11:58:47","slug":"sc-upholds-classification-of-lcd-panels-under-entry-9013-8010-by-cestat-legal-research-legal-news-updates","status":"publish","type":"post","link":"https:\/\/www.scconline.com\/blog\/post\/2023\/04\/06\/sc-upholds-classification-of-lcd-panels-under-entry-9013-8010-by-cestat-legal-research-legal-news-updates\/","title":{"rendered":"Imported LCD panels classifiable under chapter 90, entry 9013.8010 of Customs Tariff Act: SC"},"content":{"rendered":"<p><script type=\"text\/javascript\">\n\u00a0\u00a0\u00a0 document.title = 'SC upholds classification of LCD Panels under Chapter 90 of Customs Tariff | SCC Blog'\n\u00a0\u00a0\u00a0 document.querySelector('meta[name=\"description\"]').setAttribute(\"content\", \"Supreme Court upheld the classification of LCD Panels under Chapter 90 of Customs Tariff Act, 1975 under entry CH 9013.8010.\");\n<\/script><\/p>\n<div style=\"text-align: justify; line-height: 150%;\">\n<p style=\"margin-bottom: 3%;\"><b>Supreme Court:<\/b> In a batch of civil appeals filed by Commissioner of Central Excise (&#8220;CCE&#8221;). against the order passed by the Customs, Excise and Service Tax Appellate Tribunal (&#8220;CESTAT&#8221;), wherein the imported liquid crystal device (&#8220;LCD&#8221;) panels were held to be classified under Chapter Heading (&#8220;CH&#8221;) 9013.8010 of the first schedule of <a href=\"https:\/\/www.scconline.com\/DocumentLink.aspx?q=JTXT-0002948288\" target=\"_blank\" rel=\"noopener\">Customs Tariff Act, 1975<\/a> (&#8216;CTA&#8217;), the Division Bench of <b>S. Ravindra Bhat<\/b>* and Dipankar Datta, JJ., praised the classification by the CESTAT and dismissed the appeals.<\/p>\n<p style=\"margin-bottom: 3%;\">In the matter at hand, CCE had challenged two orders of CESTAT, in the first appeal, the assessee is Videocon International (&#8220;videocon&#8221;) and in second appeal the assessee is Harman International India Pvt. Ltd. (&#8220;harman&#8221;), in both the appeals CCE was aggrieved by the order classifying LCD panels under CH 9013.8010 of CTA.<\/p>\n<p style=\"\">The Court referred to &#8220;General Rules of Interpretation&#8221; of the first schedule of CTA and said that Rules 1, 2 and 3 and Chapter 85 along with Chapter 90 in Section XVI are relevant to determine the classification of the product in question i.e., LCD panels. Further, it evidentially said that:-<\/p>\n<p style=\"margin-left: 36pt; text-indent: -18pt;\">(a) &#8220;classification must be in accord with &#8220;the terms of the headings and any relative Section or Chapter Notes&#8221; (Note 1);<\/p>\n<p style=\"margin-left: 36pt; text-indent: -18pt;\">(b) reference in a heading to &#8220;an article&#8221; includes &#8220;that article incomplete or unfinished&#8221; provided, such incomplete or unfinished article has &#8220;the essential character of the complete or finished article.&#8221; (Note 2(a));<\/p>\n<p style=\"margin-left: 36pt; text-indent: -18pt; margin-bottom: 3%;\">(c) if on an application of Rule 2(a), an article is classifiable in more than one heading &#8220;the heading which provides the most specific description shall be preferred to headings providing a more general description.&#8221; (Note 3 (a))&#8221;.<\/p>\n<p style=\"margin-bottom: 3%;\">The Court said that Note 1(m) in Chapter 85 excludes the application of articles falling in Chapter 90, thus the classification of the goods on basis of principal or sole use in Note 2(b) to Chapter 85-is insubstantial. Therefore, when goods are excluded from a particular chapter, the &#8220;pull in&#8221; through a note must be narrowly construed, as otherwise, the basis of exclusion would be defeated, and the earlier note (of exclusion) would be rendered redundant.<\/p>\n<p style=\"margin-bottom: 3%;\">The Court stated that keeping in mind the nature of the product in question, the goods are liquid crystal device, they are specifically covered by the entry heading CH9013.8010, which reads as &#8220;liquid crystal devices not constituting articles provided for more specifically in other headings; lasers, other than laser diodes; other optical appliances and instruments, not specified or included elsewhere in this chapter&#8221;.<\/p>\n<p style=\"margin-bottom: 3%;\">The Court accepted the contentions of the counsel for videocon, and relying on <i>Secure Meters Ltd.<\/i> v. <i>Commr. of Customs<\/i>, <a href=\"http:\/\/www.scconline.com\/DocumentLink\/n6TDq63m\" target=\"_blank\" rel=\"noopener\">(2015) 14 SCC 239<\/a> said that &#8220;<i>Secure Meters<\/i> is decisive on the question that LCDs are &#8216;not articles&#8217; provided &#8220;more specifically in other heading&#8221;, i.e., other than 9013.8010&#8221;. Thus, the CESTAT&#8217;s reasoning and conclusions, in both the cases, that LCD sets were under CH-90, entry 9013.8010 are sound and unexceptionable.<\/p>\n<p style=\"margin-bottom: 3%;\">Thus, the Court dismissed the appeals. [<span style=\"font-weight: bold; color: #632423;\">CCE v. Videocon Industries Ltd., <a href=\"http:\/\/www.scconline.com\/DocumentLink\/o87670L5\" target=\"_blank\" rel=\"noopener\">2023 SCC OnLine SC 357<\/a>, decided on 29-03-2023<\/span>]<\/p>\n<p style=\"text-indent: 18pt;\"><strong><span style=\"color: #000080;\">*Judgment Authored by: Justice S. Ravindra Bhat<\/span><\/strong><\/p>\n<blockquote class=\"wp-embedded-content\" data-secret=\"hpIPQtKqYz\"><p><a href=\"https:\/\/www.scconline.com\/blog\/post\/2022\/10\/21\/know-thy-judge-justice-s-ravindra-bhat-2\/\">Know Thy Judge | Justice S. Ravindra Bhat<\/a><\/p><\/blockquote>\n<p><iframe loading=\"lazy\" class=\"wp-embedded-content\" sandbox=\"allow-scripts\" security=\"restricted\" style=\"position: absolute; clip: rect(1px, 1px, 1px, 1px);\" title=\"&#8220;Know Thy Judge | Justice S. Ravindra Bhat&#8221; &#8212; SCC Blog\" src=\"https:\/\/www.scconline.com\/blog\/post\/2022\/10\/21\/know-thy-judge-justice-s-ravindra-bhat-2\/embed\/#?secret=4TEyOmDdwM#?secret=hpIPQtKqYz\" data-secret=\"hpIPQtKqYz\" width=\"600\" height=\"338\" frameborder=\"0\" marginwidth=\"0\" marginheight=\"0\" scrolling=\"no\"><\/iframe>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p><i>&#8220;It is necessary to refer to &#8216;general rules of interpretation&#8217; of first schedule of <a href=\"https:\/\/www.scconline.com\/DocumentLink.aspx?q=JTXT-0002948288\" target=\"_blank\" rel=\"noopener\">Customs Tariff Act, 1975<\/a> for the purpose of relevant classification of the goods under CTA.<\/i><\/p>\n","protected":false},"author":67011,"featured_media":288631,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[3,9],"tags":[6651,43542,56538,44635,5363,34169],"class_list":["post-288626","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-casebriefs","category-supremecourt","tag-cestat","tag-customs-tariff-act","tag-lcd-panels","tag-sc","tag-supreme-court","tag-supreme-court-of-india"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v26.4 (Yoast SEO v26.4) - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Imported LCD panels classifiable under chapter 90, entry 9013.8010 of Customs Tariff Act: SC | SCC Times<\/title>\n<meta name=\"description\" content=\"In a batch of civil appeals filed by Commissioner of Central Excise (\u201cCCE\u201d). against the order 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Batteries","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2025\/10\/Used-Lead-Acid-Batteries.webp?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2025\/10\/Used-Lead-Acid-Batteries.webp?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2025\/10\/Used-Lead-Acid-Batteries.webp?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2025\/10\/Used-Lead-Acid-Batteries.webp?resize=700%2C400&ssl=1 2x"},"classes":[]},{"id":236186,"url":"https:\/\/www.scconline.com\/blog\/post\/2020\/09\/23\/sc-the-precise-time-of-publication-of-e-gazette-significant-to-determine-enforceability-of-notifications\/","url_meta":{"origin":288626,"position":4},"title":"SC| The &#8216;precise&#8217; time of publication of E-gazette significant to determine enforceability of Notifications","author":"Prachi Bhardwaj","date":"September 23, 2020","format":false,"excerpt":"Supreme Court: The 3-judge bench of Dr. DY Chandrachud, Indu Malhotra and KM Joseph, JJ has held that with the change in the manner of publishing gazette notifications from analog to digital, the precise time when the gazette is published in the electronic mode assumes significance and hence, in the\u2026","rel":"","context":"In &quot;Case Briefs&quot;","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2017\/09\/Supreme-Court_Colour.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2017\/09\/Supreme-Court_Colour.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2017\/09\/Supreme-Court_Colour.jpg?resize=525%2C300&ssl=1 1.5x, 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