Supreme Court · 2015 INSC 378 · Decided 5 May 2015
M/S. Secure Meters LTD. v. Commissioner of Customs, New Delhi
- Court
- Supreme Court of India
- Citation
- 2015 INSC 378 · [2015] 6 S.C.R. 219
- Case number
- CIVIL APPEAL No. 7526/2004
- Decided
- 5 May 2015
- Bench
- A.K. SIKRI, R.F. NARIMAN (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
Headnote
Central Excise Tariff Act, 1985- Chapter 90 Note 2(a) A B - Chapter Heading 9013. 80 and 9028. 90- Classification of c Liquid Crystal Display-LCD's under, Chapter Heading 9013.80 or 9028.90 -Assessee importing LCD's and said devices used in electric supply meter - Clearance sought under Heading at nil rate basic duty- However, Revenue's case that it would fall in D tariff item No. 9028. 90 as that entry specifically includes amongst others, electricity supply meters - Held: LCDs should not constitute 'articles' provided more specifically in other headings - LCDs imported by the
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