M/S. Secure Meters Ltd vs Commnr. Of Customs, New Delhi

The Supreme Court upheld the classification of LCDs under Chapter Heading 9028.90 as parts of electricity meters, rejecting the appellant's claim for classification under Chapter Heading 9013.80. The Court affirmed the findings of the Deputy Commissioner and CESTAT, which determined that the goods were specifically described as parts of electronic energy meters in the invoices. The Court emphasized that Rule 3(c) of the General Rules for the Interpretation of the First Schedule – Import Tariff was correctly applied in this case, leading to the dismissal of the appellant's appeal.