Content Provider | Supreme Court of India |
---|---|
e-ISSN | 30484839 |
Language | English |
Access Restriction | NDLI |
Subject Keyword | Customs First Schedule CESTAT LCD |
Content Type | Text |
Resource Type | Law Judgement |
Jurisdiction | India |
Act(s) Referred | Customs Tariff Act, 1975 (51 of 1975) |
Case(s) Referred | Referred Case 0 Referred Case 1 Referred Case 2 Referred Case 3 |
Case Type | Appeal |
Court | Supreme Court of India |
Disposal Nature | Appeal Dismissed |
Headnote | Customs Tariff Act, 1975 – First Schedule – Chapter 90 – LCD panels – Classification of – CESTAT held that the LCD panels imported by assesses were classifiable in Chapter Heading 9013.8010 of the First Schedule to the 1975 Act – Held: Reasoning and conclusion of CESTAT that the LCD sets were classifiable under Chapter 90, Entry 9013.8010, is sound and unexceptionable. Customs Tariff Act, 1975 – First Schedule – Section XVI, XVII – Chapters 85 and 90 – General Interpretive Rules and Notes – Plea of revenue that by virtue of Note 2 (b) to Chapter 85, the goods are to be classified based on their principal or sole use – Held: Revenue’s argument jumps over interpretive instructions – In the present case, Note 1 (m) along with the General Note 3 (a) [of the General Rules of Interpretation] that headings that are specifically provided should be preferred over the general ones, is decisive – Thus, the aforesaid contention of revenue is insubstantial because of the clear mandate of Note 1 (m) to Chapter 85 which excludes Chapter 90 goods (which includes LCD panels) – When goods are excluded from a particular chapter, the “pull in” through a note has to be narrowly construed, as otherwise, the basis of exclusion would be defeated, and the earlier note (of exclusion) rendered redundant – Secure Meters case is decisive on the question that LCDs are not articles provided “more specifically in other headings”, i.e., other than 90.13 – Furthermore, the fact that LCDs could be used for purposes other than television sets or audio sets is also concluded because in the said decision its use in meters was in issue – Tax/Taxation. |
Judge | Hon'ble Mr. Justice S. Ravindra Bhat |
Neutral Citation | 2023 INSC 313 |
Petitioner | Cce, Aurangabad |
Respondent | M/s Videocon Industries Ltd. Thr. Its Director |
SCR | [2023] 6 S.C.R. 259 |
Judgement Date | 2023-03-29 |
Case Number | 5622 |
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