Classification of LCD panels & parts of LCD panels

Competition Team Technology (India) Pvt. Ltd. Vs Commissioner of Customs (CESTAT Chennai) The issue is with regard to the classification of LCD panels and parts of LCD panels. The Department contends that both these items would fall under CTH 8529 9090 whereas the appellant contends that LCD panels would fall under CTH 9013 8010 and parts of LCD panels would fall under CTH 9013 9010. Learned Counsel for the appellant has taken us through the Customs Tariff with regard to classification of these items. One of the main contentions put forward by the Department is that prior to the amendment Noti...