Case Law Details
Xiaomi Technology India Limited Vs Commissioner of Customs (CESTAT Bangalore)
In a recent case, M/s. Xiaomi Technology India Limited v. The Commissioner of Customs [Customs Appeal No. 20653 of 2021 dated July 07, 2023], the CESTAT, Bangalore made a significant ruling. They overturned the Commissioner (Appeal)’s decision and clarified the classification of Liquid Crystal Display (LCD) Panels.
According to the CESTAT, LCD Panels should be classified under tariff entry 9013 8010. This decision was based on the understanding that LCD panels have applications beyond just television sets. Furthermore, the CESTAT also emphasized that parts of LCD panels should be classified separately under tariff entry 9013 9010. They established that these parts are integral components of the LCD panel itself and should not be considered as separate articles.
Facts:
M/s. Xiaomi Technology India Ltd. (“the Appellant”) is engaged in the business of manufacturing and trading of electronic products. The Appellant has imported parts of LCD panels for manufacturing television and classified such parts of LCD panels under tariff entry 9013 9010.
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