16/2000, and particularly Entry S.No.
The aforesaid order of the Adjudicating Authority has been affirmed by the Commissioner as well as CESTAT resulting into dismissal of appeals filed by the appellant herein.
The dispute in the instant case relates to classification of LCDs.
304 of the table of the said Notification, the goods classified under Heading 9013.80 attracted Nil rate of basic custom duty.
As per the appellant, since the LCDs were classifiable under Chapter Heading 9013.80, in view of Notification No.
The appellant sought clearance of LCDs under Chapter Heading 9013.80 and claimed assessment at Nil rate basic duty , 16 additional duty and 4 SAD.
That was the reason for claiming assessment at Nil rate insofar as basic duty is companycerned.
The classification of the LCD Module is number in dispute.
K. SIKRI, J. The appellant is engaged in the manufacture of electricity meters.
In September 2000, the appellant imported a companysignment companysisting of LCD Modules Printed Circuit Boards and Liquid Crystal Display LCD from Hong Kong.
