COMMISSIONER OF CUS., BANGALORE Vs. INSTRUMENT RESEARCH ASSOCIATES

JUDGEMENT

(1.) THIS is a Revenue appeal against Order -in -Appeal No. 33/2000 -Cus by which the Commissioner (Appeals) has held that LED displays imported by the appellant is classifiable under Chapter Heading 85.42 of the Customs Tariff Act as micro assemblies and not under Chapter sub -heading 8530.90 as parts of electric sound or visual signalling apparatus (for example: Bells, Sirens, Indicator Panels, Burglar or Fire alarms) other than those of heading 8512 or 8530. Ld. Commissioner has given his findings on this issue as follows : -

(2.) THE Revenue contend in this appeal that the LED displays imported are used in electronic equipment for indicating numbers; that these form parts of display panels for such equipment; that such panels are specifically covered under Heading 8531.20. Ld. SDR argued on the basis of the grounds made in the appeal memo and submitted that the items are parts of electric sound or visual signalling apparatus and therefore they are required to be classified therein.

(3.) ON the other hand, ld. Consultant relied on the technical opinion, dated 13 -7 -2000, which had been furnished by the Department of Electrical Communication Engineering who have clarified that the item is electronic micro assemblies and they met the complete definition of electronic micro assemblies as given in the Harmonized Commodity Description and Coding System.