SECURE METERS LTD. Vs. COMMISSIONER OF CUSTOMS

JUDGEMENT

(1.) Appellants filed 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 was found that these were not simple liquid Crystal but in fact these are LCD Module and Elastomeric LCD Display and are part of Energy Meter. Therefore, the adjudicating authority held that, the goods in question, are classifiable under Heading 9028.90 of Customs Tariff. Appellants filed appeal and the same was dismissed.

(2.) The contention of the appellant is that these are simple Liquid Crystal Devices and the Customs Authority without any evidence held that these are essential part of Electricity Meter. The goods in question are general parts of LCD Liquid Crystal Devices which can be attached to various devices or equipment. Therefore, are classifiable under Heading 9038.80 of the Tariff.

(3.) The appellants also relied upon the decision of the Tribunal in the case of C.C.E., Bombay v. Universal Information Commn. Equipment Ltd., reported in 1997 (94) E.L.T. 543.