LCD modules classifiable under Tariff Item No. 9013: CESTAT

Continental Automative Components (India) Pvt Ltd Vs C.C-The Principal Commissioner Customs Bangalore (CESTAT Bangalore)

we find that the appellant has imported 576 pieces of LCD modules and accordingly filed bill of entry giving the details of the same and the goods were physically examined by the officers of SIIB and the stand of the appellant from the very beginning was that as per the technical write up, which was submitted to the Department, clearly shows that these LCD are used in the instrument cluster manufacture by

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