Supreme Court of India
M/s. Secure Meters Ltd. v. Commissioner of Customs, New Delhi
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1 Supreme Court bench has cited this judgment.
From the headnote
Central Excise Tariff Act, 1985- Chapter 90 Note 2(a) - 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 9013. 80 and claimed assessment at nil rate basic duty- However, Revenue's case that it would fall in 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
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