Parts of LCD panel is to be classified as part of LCD panel and not part of final article

Last updated: 13 July 2023

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The Bangalore CESTAT has ruled that parts of Liquid Crystal Display (LCD) panels should be classified under the tariff entry for LCD panels (9013 9010), rather than as parts of the final product like a television. The tribunal found that LCD panels can be used for various purposes beyond television sets. This decision overturns previous classifications that treated these parts as solely for televisions under a different tariff heading.

Court :
CESTAT, Bangalore

Brief :
The CESTAT, Bangalore in M/s. Xiaomi Technology India Limited v. The Commissioner of Customs [Customs Appeal No. 20653 of 2021dated July 07, 2023] set aside the order of Commissioner (Appeal) and held that the Liquid Crystal Display ("LCD") Panels are classified under tariff entry 9013 8010 and parts of LCD panels are classified under tariff entry 9013 9010 because LCD panels could be used for purposes other than television sets and parts of LCD panels are parts of LCD panel and not part of article.

Citation :
ustoms Appeal No. 20653 of 2021dated July 07, 2023

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1999

(Excl. of GST ₹359)

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3499

(Excl. of GST ₹629)

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4999

(Excl. of GST ₹899)

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Judgement posted by

Bimal Jain

Service

FCA, FCS LLB with21 Yrs of Experience inTaxation Indirect and Direct: Education Qualification: B.Com (Hons) Chartered Accountants Company Secretary LLB Qualified SAP FI/CO Consultants Professional Membership: Chairmanof Indirect Tax Committee of PHD Chamber of Commerce Member of Indirec ... Read more

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