VIDEOCON INDUSTRIES LTD Vs. COMMISSIONER OF CUSTOMS

JUDGEMENT

(1.) Heard.

(2.) By consent of both the parties, the Appeal is taken up for final hearing.

(3.) The Appellant has been regularly importing Liquid Crystal Device - Thin Film Transistor) Modules (for short herein after referred to as "LCDTFT"). The Appellant had claimed classification of the said LCD TFT under the tariff head 9013 80 10 of the Customs Tariff and had also claimed benefit of exemption under Notification No. 24/05. The Customs Authorities classified the LCD TFT imported by the Appellant, under tariff head 8529 90 90. On an appeal filed by the Appellant, the Commissioner of Customs (Appeal) upheld the classification determined by the assessing officer. On further appeal filed by the Appellant, the CESTAT, by its order dated 23.2.2009 held that the LCD TFT imported by the Appellant are classifiable under tariff head 9013 80 10 as claimed by the Appellant and not under tariff head 8529 90 90 as claimed by the Revenue. Further Appeal filed by the Revenue against the order of CESTAT dated 23.2.2009 is pending before the Apex Court.