M/S. SECURE METERS LTD. vs COMMNR. OF CUSTOMS, NEW DELHI

The Supreme Court upheld the classification of LCDs under Chapter Heading 9028.90 instead of 9013.80 as claimed by the appellant, M/s. Secure Meters Ltd. The court found that the goods were specifically parts of electronic energy meters, as evidenced by invoices and descriptions provided by the supplier. The court affirmed the decisions of the Deputy Commissioner, Commissioner, and CESTAT, concluding that the classification was consistent with Rule 3(c) of the General Rules for Interpretation of the First Schedule – Import Tariff.