ORDER
S.S. Kang, Member (J)
1. Appellants filed this appeal against the order-in-appeal passed by the Commissioner of Customs (Appeals). Brief facts of the case are that appellants made an import of goods and in the Bill of Entry appellants describes goods as Liquid Crystal Devices and claimed classification under sub-heading 9013.90 of Customs Tariff Act, 1975 and also claimed the benefit of Notification No. 16/2000-Cus. On verification it was found that these were not simple liquid Crystal but in fact these are LCD Module and Elastomeric LCD Display and are part of Energy Meter. Therefore, the adjudicating authority held that, the goods in question, are classifiable under Heading 9028.90 of Customs Tariff. Appellants filed appeal and the same was dismissed.
2. The contention of the appellant is that these are simple Liquid Crystal Devices and the Customs Authority without any evidence held that these are essential part of Electricity Meter. The goods in question are general parts of LCD Liquid Crystal Devices which can be attached to various devices or equipment. Therefore, are classifiable under Heading 9038.80 of the Tariff.
3. The appellants also relied upon the decision of the Tribunal in the case of C.C.E., Bombay v. Universal Information Commn. Equipment Ltd., reported in 1997 (94) E.L.T. 543.
4. The contention of the Revenue is that the invoices issued by the supplier to the goods specifically mentioned that these are parts of Electronic Energy Meters. The appellants also admitted that these are to be used the parts of the Energy Meters,
5. In this case the issue is in respect of the goods imported by the appellants. Appellants wants to classify the same under Heading 9018.80 of Customs Tariff Act which covers Liquid Crystal Devices not constituting articles provided for more specifically in other heading. The Revenue classified the same as parts of Electricity Meters under Heading 9028.90 of Central Excise Tariff which covers parts of Electricity supply meters.
6. We find that the invoices covering the goods shows a description of the goods as LCD Module and Elastomeric LCD Display (Electronic Part For Energy Meter). The appellants are not disputing the fact that the goods in question are to be used part of Energy meters. The decision of the Tribunal relied upon by the appellants in the case of Universal Information Commn. Equipment Ltd. (Supra) is not applicable to the fact of the present case. In that case the Tribunal noticed the fact that at no stage the assessee had admitted that the Display Equipment formed the part of photocopier machines. In these circumstances, the Tribunal held that Display Equipment are not classifiable as part of the photocopier machines.
7. In the present case we find that appellants admitted the fact that the goods in question are to be used as parts of the Energy Meters and description in the invoice also support the case of the Revenue. In these circumstances, we find no infirmity in the impugned order. The appeal is dismissed.