Part and accessories if mentioned as goods in specific tariff heading, is to be classified in their respective heading only-SC

Brief of the case: The Hon’ble Supreme court in the case of Secure Meters held that parts and accessories which are goods included in the heading of the Chapter 90, are to be classified in their respective headings. The end of such goods is not determinative of its classification. Thus, LCD even used as parts in the final product electricity supply meters are to be classified in its respective heading as the same is separately provided in tariff item 9013. Facts of the case: The assessee is engaged in the manufacture of electricity meters. The assessee imported a consignment consisting of...