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REPORTABLE

IN THE SUPREME COURT OF INDIA

CIVIL APPELLATE JURISDICTION

CIVIL APPEAL NO. 7526 OF 2004

M/S. SECURE METERS LTD. .....APPELLANT(S)

VERSUS

COMMISSIONER OF CUSTOMS NEW DELHI .....RESPONDENT(S)

J U D G M E N T

A.K. SIKRI, J.

The appellant is engaged in the manufacture of electricity

meters.  In  September  2000,  the  appellant  imported  a

consignment consisting of LCD Modules (Printed Circuit Boards)

and  Liquid  Crystal  Display  (LCD)  from  Hong  Kong.   The

classification of the LCD Module is not in dispute.  The dispute in

the instant case relates to classification of LCDs.  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.   As  per  the  appellant,  since  the  LCDs  were

classifiable  under  Chapter  Heading  9013.80,  in  view  of

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Notification No. 16/2000, and particularly Entry/S.No. 304 of the

table of the said Notification, the goods classified under Heading

9013.80 attracted  Nil  rate of  basic custom duty.  That was the

reason for claiming assessment at Nil rate insofar as basic duty is

concerned.   However,  the  case  of  the  respondent/custom

authorities is that on verification it was found that the goods were

not  simple  liquid  crystal.   On  the  contrary,  these  were  LCD

Modules and Elastomeric LCD Displays and were part of Energy

Meter.   The  relevant  invoices  also  described  the  goods  as

“electronic  part  for  energy  meter”.   The  drawing  and  literature

which were provided did not specify the purpose.

2) The  Deputy  Commissioner,  Customs  (Adjudicating  Authority),

thus,  passed orders dated 31.08.2001 holding that  LCDs were

classifiable  under  Chapter  Heading  9028.90  and  not  under

9013.80 as claimed by the appellant.  For classifying the goods

under the aforesaid category, recourse to Rule 3(c) of the General

Rules for the Interpretation of the First Schedule – Import Tariff

was  taken  by  the  Adjudicating  Authority.  The  Deputy

Commissioner observed that even if he considered the goods to

be devices, then only those LCD devices/displays which do not

constitute articles provided for more specifically in other heading

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would cover in Chapter Heading 9013 and, accordingly, he took

the view that the goods are specific part of the electricity meter

and, thus, classified the same under Chapter Heading 9028.90 as

parts of electricity meter.

3) 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 decision of

CESTAT reveals that appellant relied upon its earlier decision in

the case of  CCE, Bombay  v.  Universal Information Commn.

Equipment  Ltd.1 However,  the  Tribunal  has  held  that  the

aforesaid decision is  not  applicable to the facts of  the present

case.  The Tribunal has accepted the contention of the Revenue

that the invoices issued by the supplier of the goods specifically

mentioned that these were parts of electronic energy meters and

even  the  appellant  had  admitted  that  these  goods  had  to  be

issued as parts of energy meter.

4) Since  the  appellant  claims  that  the  LCDs  fall  under  Chapter

Heading 9013.80 and the argument of the Revenue is that these

are rightly classified under Heading 9028.90, we may first  take

note of these Chapter Headings: 1

1997 (94) ELT 543

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Tariff Item Description of Goods (1) (2)

9013 Liquid  Crystal  Devices  not  constituting articles  provided  for  more  specifically  in other  headings;  lasers,  other  than  laser diodes;  other  optical  appliances  and instruments,  not  specified  or  included elsewhere in this Chapter

9013.80 Other devices, appliances and instruments;

901380.10 Liquid Crystal Devices (LCD)

9028 Gas,  Liquid  or  electricity  supply  or production  meters,  including  calibrating meters therefor

9028.90 Parts and accessories

9028.90.10 For electricity meters

5) One thing is clear.  Both the tariff items under which classification

is sought by the appellant as well  as the authorities, fall  under

Chapter  90.   Therefore,  it  would  be  advisable  to  refer  to  the

relevant provisions of Note 2 to Chapter 90 as these notes are

inserted to guide how the goods are to be classified under this

Chapter.  Heading of Chapter 90 is as follows:

“Optical,  photographic,  cinematographic, measuring,  checking,  precision,  medical  or surgical instruments and apparatus; parts and accessories thereof”

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6) Note  1  of  this  Chapter  stipulates  certain  items  which  are  not

covered  under  this  Chapter.   Obviously,  this  Note  does  not

concern us in the present appeal.  Note 2, which is material for

the purposes of this appeal, is reproduced below:

“ 2. Subject to Note 1 above, parts and accessories for machines, apparatus, instruments or articles of this Chapter are to be classified according to the following rules:

(a)   Parts  and  accessories  which  are  goods included in any of the headings of this Chapter or of Chapter 84, 85 or 91 (other than heading No.84, 85, 85.48 or 90.33) are in all cases to be classified in their respective headings;

(b)  other parts and accessories, if suitable for use solely  or  principally  with  a  particular  kind  of machine,  instrument  or  apparatus,  or  with  a number of machines, instruments or apparatus of the same heading (including a machine, instrument or apparatus of heading No. 90.10, 90.13 or 90.31) are to be classified with the machines, instruments or apparatus of that kind;

(c)  all  other  parts  and  accessories  are  to  be classified in heading No. 90.33.”

7) It is not in dispute that the goods in question which are imported

by the appellant are LCDs.  It  is also not in dispute that these

devices are used in electricity supply meters.  Since the LCDs are

used for electronic supply meters by the appellant, the Revenue

has taken the view that it would fall in tariff item No. 9028.90 as

that entry specifically includes, amongst others, electricity supply

meters.   As  LCDs  are  used  as  part  of  the  electricity  supply

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meters, they are held to be covered under sub-heading 9028.90

by the Revenue.  It  may be emphasised that in coming to this

conclusion, the authorities below have been influenced by the fact

that the goods imported are actually used as parts of electronic

energy meters and the appellant has even admitted the same.

8) Challenging the aforesaid view of the authorities, submission of

Mr.  Lakshmikumaran,  learned  counsel  appearing  for  the

appellant,  is  that  when the specific description of  the goods in

question, namely, LCDs, is distinctly covered by another tariff item

which is 9013, it has to be classified in that entry and the factum

of its use as part or accessory in the electronic energy meters

would be of no consequence and, therefore, it cannot be held to

be covered by tariff item 9028.90. The submission, precisely, was

that whenever a particular item of goods falls in a specific tariff

item, it has to be classified under the said tariff item and not in

other item where it can be used as part thereof.

9) Mr. Lakshmikumaran has also placed heavy reliance upon Note 2

attached to Chapter 90 and argued that as per Note 2(a), parts

and  accessories,  which  has  goods  included  in  any  of  the

headings of said Chapter 90 (or of Chapter 84, 85 or 91), are to

be classified in their respective headings.

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10) Ms.  Kiran  Suri,  learned  senior  counsel  appearing  for  the

respondent/department,  argued,  per  contra,  that  in  the present

case goods were specifically meant for use as parts in electric

meters, which is even accepted by the appellant.  Therefore, Note

2 would not apply in this case.  She submitted that under these

circumstances it is the General Rule of Interpretation that would

apply and referred to Rule 3 of the said Rules and contended that

if the goods are classifiable under two or more headings, on the

application of  Rule 2(b)  of  the General  Rules of  Interpretation,

then the classification has to be in the manner stipulated in Rule 3

of the General Rules.  Rules 2 and 3 are as under:

“2. (a) Any reference in a heading to an article shall be  taken  to  include  a  reference  to  that  article incomplete  or  unfinished,  provided  that,  as presented, the incomplete or unfinished article has the essential character of the complete or finished article.  It shall also be taken to include a reference to that article complete or finished (or falling to be classified as complete or finished by virtue of this rule) presented unassembled or dis-assembled.

(b)   Any reference in  a  heading to a material  or substance shall be taken to include a reference to mixtures  or  combinations  of  that  material  or substance with other materials or substances.  Any reference to goods of a given material or substance shall  be  taken  to  include  a  reference  to  goods consisting  wholly  or  partly  of  such  material  or substance.  The classification of goods consisting of  more than one material  or  substance shall  be according to the principles of rule 3.

3.  When by application of rule 2(b) or for any other

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reason, goods are,  prima facie,  classifiable under two  or  more  headings,  classification  shall  be effected as follows:

(a) The heading which provides the most specific description shall be preferred to headings providing a more general description.  However, when two or more  headings  each  refer  to  part  only  of  the materials  or  substances  contained  in  mixed  or composite goods or to part only of the items in a set put up for retail sale, those headings are to be regarded  as  equally  specific  in  relation  to  those gods, even if one of them gives a more complete or precise description of the goods.

(b)   Mixtures,  composite  goods  consisting  of different  materials  or  made  up  of  different components,  and  goods  put  up  in  sets  for  retail sale, which cannot be classified by reference to (a), shall  be  classified  as  if  they  consisted  of  the material  or  component  which  gives  them  their essential  character,  insofar  as  this  criterion  is applicable.

(c)  When goods cannot be classified by reference to  (a)  or  (b),  they  shall  be  classified  under  the heading  which  occurs  last  in  numerical  order among those which equally merit consideration.”

11) She argued that as per Rule 3(a) of the Rules, it was incumbent

to classify the goods in that  heading which provides  'the most

specific description' in contrast with the heading providing for a

more  general  description.   She  also  referred  to  the  following

portion of the assessment order made by the Commissioner of

Customs to buttress her aforesaid submission:

“Even if  we ignore the above definition of  device and consider the imported parts i.e. Liquid Crystal Displays to be “devices”,  only those liquid crystal devices/displays  which  do  not  constitute  article

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provided for more specifically in other headings will be covered in CTH 90.13.  In other words, liquid crystal  devices/displays  which  do  not  specifically form part  of  a specific  type of  equipment  will  be classified here.  General purpose LCD, for example the one displaying only 0-9 numbers, which can be attached to several devices/equipments and cannot be specifically covered in any one heading as parts are to be classified here if they are considered as devices.  Had the intention been to cover all Liquid Crystal  Devices/displays in CTH 90.13 there was no need for the description -  

“Liquid  Crystal  Devices  not  constituting  articles provided for more specifically in other headings.”

And  “Liquid  Crystal  Device”  would  have  been sufficient  instead.   The only  way to  make Liquid Crystal Device/display more specifically covered in other  heading  is  to  make  it  a  part  of  a  specific articles as in present case.

There can be an argument whether being part of a specific  goods  can  make  LCD  more  specifically covered  in  that  heading  as  part  of  the  specified equipment as compared to CTH 90.13, but there can be no doubt that such situation certainly makes it classifiable in other heading (e.g. CTH 9029.90 in present case).  And when any good is classifiable in two or more headings, then as per Rule 3(c) of General Rules for Interpretation, the heading which occurs last in numeric order is to be preferred.”

12) We have given due consideration to the aforesaid submissions

made by learned counsel for the parties.

13) We may point out at the outset that Rule 3 of the General Rules,

which is sought to be invoked by the Department, would be seen

and examined if the classification cannot be determined according

to the terms of the headings and relevant Section and Chapter

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Notes thereof.   It  is  clearly  provided in  Rule 1  of  the General

Rules itself, which reads as under:

“Classification of  goods in this Schedule shall  be governed by the following principles:

1.   The  titles  of  Sections,  Chapters  and sub-Chapters  are  provided  for  ease of  reference only;  for  legal  purposes,  classification  shall  be determined according to the terms of the headings and  any  relative  Section  or  Chapter  Notes  and, provided such headings or Notes do not otherwise require, according to the following provisions:

xx xx xx”   

It is manifest from the reading of this Rule that we will have

to first  undertake the exercise of finding out  as to whether the

goods in  question can be classified,  taking aid  of  the Chapter

Notes  on  which  reliance  is  placed.   This  position  is  made

amplified  in  Commissioner  of  Central  Excise,  Nagpur  v.

Simplex Mills Co. Ltd.2,  this Court held that the Rules for the

Interpretation  of  the  Schedule  to  the  Central  Excise  Tariff  Act,

1985 have been framed pursuant to the powers under Section 2

of that Act.  The relevant para is reproduced below:

“11.  The  Rules  for  the  Interpretation  of  the Schedule  to  the  Central  Excise  Tariff  Act,  1985 have been framed pursuant  to the powers under Section 2 of that Act.  According to Rule 1 titles of sections and chapters in the Schedule are provided for ease of reference only.  But for legal purposes, classification “shall be determined according to the terms of the headings and any relevant section or

2 (2005) 3 SCC 51

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chapter notes”.  If neither the heading nor the notes suffice  to  clarify  the  scope  of  a  heading,  then  it must be construed according to the other following provisions contained in  the Rules.   Rule  1  gives primacy to the section and chapter notes along with terms  of  the  headings.   They  should  be  first applied.  If no clear picture emerges then only can one resort to the subsequent rules.  The appellants have  relied  upon  Rule  3.   Rule  3  must  be understood only  in  the  context  of  sub-rule  (b)  of Rule 2 which says inter alia that the classification of goods  consisting  of  more  than  one  material  or substance  shall  be  according  to  the  principles contained in Rule 3.   Therefore when goods are prima  facie,  classifiable  under  two  or  more headings, classification shall be effected according to sub-rules (a), (b) and (c) of Rule 3 and in that order.  The sub-rules are quoted:

“3. (a)  The heading which provides the most specific  description  shall  be  preferred  to heading providing a more general description. However,  when  two  or  more  headings  each refer  to  part  only  of  the  materials  or substances contained in mixed or  composite goods  or  to  part  only  of  the  items in  a  set, those headings are to be regarded as equally specific in relation to those goods, even if one of  them  gives  a  more  complete  or  precise description of the goods.

(b)   Mixtures,  composite  goods consisting of different  materials  or  made  up  of  different components, and goods put up in sets, which cannot be classified by reference to (a), shall be  classified  as  if  they  consisted  of  the material or component which gives them their essential character, insofar as this criterion is applicable.   

(c)   When  goods  cannot  be  classified  by reference to (a) or (b), they shall be classified under  the  heading  which  occurs  last  in  the numerical  order  among  those  which  equally merit consideration.”

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Before  we  advert  to  this  core  issue,  let  us  understand  what

constitutes LCDs and its functions, with adequate clarity.

14) In Bloomsbury Dictionary of 'Science for Everyone', LCD and LED

(light emitting diode) are described in the following manner:

“LCD AND LED

The two principal methods of forming number sand letters  on  instruments  such  as  calculators  and digital  watches.  A basic pattern of seven bars is used to form the digits 0 to 9 and several letters. To form other letters and symbols, more than seven bars are required.

In the LED (light-emitting diode), the bars are made of a substance that permits an electric current to flow  through  in  one  direction  only.  A substance used in this way is called a  diode.  As the current flows, the diode gives off red, blue, yellow, or other coloured  light,  depending  on  the  compound  of which it is made.  For example, gallium phosphide (GaP) emits a green glow.  Electric circuits in the instrument  selectively  turn  on  the  current  to  the bars to form the various numbers and letters.

In  the  LCD  (liquid  crystal  display),  the  bars  are made of liquid crystals.  These are a kind of hybrid material,  not  quite a  liquid  and not  quite  a solid. They can't  be poured readily, as with liquids,  nor are their  molecules  locked in place,  as  with  true solids.  But the molecules can be rotated slightly by an  electric  current.   When  no  current  flows,  the bars are not noticeable, because they reflect light to  the  same  extent  as  the  rest  of  the  display surface.  But when a current flows through a bar, its molecules  rotate  and  its  ability  to  reflect  light  is reduced.  That bar appears darker than the area around it and forms part of a number or letter.

You can produce a similar darkening effect, called polarization,  with  Polaroid  sunglasses.   Hold  the glasses several centimeters from one eye and look

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through one lens at a shiny, sunlit surface.  Rotate the lens and observe the darkening.

Liquid  crystals  can  be  made  to  order  to  do  a particular job.  For example, one kind of crystal is sensitive to slight temperature changes.  It is used in  thermometers  where  the  number  representing the  temperature  appears,  then disappears,  to  be succeeded  by  a  higher  or  lower  number  as  the temperature changes.”

The basic pattern of digits or letters which is formed in these

LCDs is as follows:

0 1 2 3 4 5 6 7 8 9 a c e f h I j l p u

As is clear from the above, in the LCD the bars are made of liquid

crystals which are neither  liquid nor  solid  entirely, but  a hybrid

material of the two.  The molecules are rotated slightly by electric

current  making a particular  bar  darker  than the area around it

thereby forming part of a number or letter.   

15) Keeping in mind the aforesaid nature of product in question, we

revert to the tariff entries.  It cannot be disputed that LCDs are

specifically provided in tariff item 9013.  The only condition is that

such  LCDs  should  not  constitute  'articles' provided  more

specifically in other headings.  In the present case, it is also not in

dispute that LCDs imported by the appellant did not constitute any

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such  'article' which  is  more  specifically  provided  in  other

headings.  On the contrary, the Revenue wants to include in the

same Chapter, i.e. Chapter 90, though under Entry 9028.90.10 as

“parts and accessories”.  The only reason for including the goods

under Chapter Heading 9028 is that the LCDs were to be used in

the  electricity  supply  meters.   However,  Entry  9028  does  not

pertain to LCDs but gas, liquid, etc. and includes electricity supply

meters as well.  Merely because these LCDs are to be used as

parts in the said electricity supply meters, can it be said that they

are to be included in Entry 9028?  Here, Note 2 of this Chapter

Notes becomes important since LCDs are used in the electricity

supply meters only as parts thereof.

Note 2(a) stipulates that parts and accessories which are goods

included in the heading of the said Chapter, i.e. Chapter 90, are to

be classified  in  their  respective  headings.   Going  by  the  plain

reading of Note 2(a) it is clear that LCDs, which are goods and

are used as parts in the final product mentioned in Chapter 90,

namely,  electricity  supply  meters,  are  to  be  classified  in  its

respective  heading.  Respective  heading,  which  is  specifically

provided, is 9013.   

16) It was sought to be argued by Ms. Kiran Suri that as per Note

2(b), when these LCDs are used solely for particular instrument,

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namely, electricity supply meter, it  has to be classified with the

said  meter  and,  therefore,  Chapter  Entry  9028  would  get

attracted.  However, this argument loses sight of the fact that Note

2(b)  relates  to  'other  parts  and  accessories',  namely,  it  would

apply  to  those  parts  and  accessories  for  which  Note  2(a)  is

inapplicable.   Once we find that  in the present case Note 2(a)

squarely applies, the irresistible conclusion is that the goods will

be classified in tariff item 9013, which is the specific heading for

these goods.

17) In  Collector of Central Excise  v.  Delton Cables Ltd. & Anr.3,

this  Court  has  held,  while  interpreting  Notes  2(a)  and  2(b)  of

Chapter  Heading 85, which is virtually  to the same effect,  that

Note  2(b)  would  apply  only  if  the  items  in  question  were  not

specifically classifiable under their respective headings.  Para 4 of

the said judgment, to this effect, reads as under:

“4.  It is clear from a reading of the two clauses to the section note that clause  (b)  would only apply once it was found that the items in question were not  specifically  classifiable  under  their  respective headings.   As  has  been  clearly  said  by  the Collector (Appeals)

“from the sequence of  the paragraphs  given under  Section  Note  2  it  is  clear  that  the question of switching over to Section Note 2(b) can arise only after ensuring that the parts are not covered by Section Note 2(b)  [sic  Section

3 (2005) 12 SCC 284

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Note  2(a)]  which  begins  with  the  expression “other  parts”  meaning  thereby  that  the  parts which are not  covered by Section Note 2(a) would be considered for coverage by Section Note 2(b).  One cannot therefore directly jump over to Section Note 2(b)  without exhausting the possibility of Section Note 2(a).”

18) The  aforesaid  view  of  ours  gets  strengthened  from Part-III  of

Chapter Notes to Chapter 90.  We may mention here that after

studying the Chapter Notes, Note 2 whereof is reproduced above,

there are certain guidelines provided under the caption 'General'.

Part-I thereof deals with General Content and Arrangement of the

Chapter;  Part-II  deals with Incomplete or  Unfinished Machines,

Apparatus,  etc.;  and Part-III  deals  with  Parts  and Accessories.

We are  reproducing  here  this  portion  in  order  to  show how it

supports the view which we have proposed to take as indicated

above:

“(III) PARTS AND ACCESSORIES

Subject  to  Chapter  Note 1,  parts  or  accessories identifiable  as  suitable  for  use  solely  or principally  with  the  machines,  appliances, instruments  or  apparatus  of  this  Chapter  are classified with those machines, appliances, etc.

This general rule does not, however, apply to:

(1)   Parts  or  accessories  which  in  themselves constitute articles falling in any particular heading of this Chapter or of  Chapter 84, 85  or  91  (other than  the residual  heading 84, 85, 85.48 heading 84.14;  transformers,  electro-magnets,  capacitors, resistors,  relays,  lamps  or  valves,  etc.,  remain

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classified  in  Chapter  85;  the  optical  elements  of heading 90.01  or  90.02  remain  in  the  headings cited regardless of the instruments or apparatus to which  they  are  to  be  fitted;  a  clock  or  watch movement  is  always  classified  in  Chapter  91;  a photographic camera falls in heading 90.06 even if it  is  of  a  kind  designed  for  use  with  another instrument (microscope, stroboscope, etc.)

(2)   Parts  or  accessories  suitable  for  use  with several  categories  of  machines,  appliances, instruments  or  apparatus  falling  in  different headings of this Chapter are classified in heading 90.33,  unless  they  are  in  themselves  complete instruments, etc., specified in another heading (see paragraph (1) above).”

 19) This  contains  a  general  explanation  to  Chapter  Note  2  and

mentions that where parts or accessories identifiable as suitable

for use solely or principally with the machines, appliances, etc.,

they  are  to  be  classified  with  those  machines/appliances.

However,  what  is  important  is  that  immediately  thereafter  it  is

clarified  that  this  general  rule  would  not  apply  in  certain

circumstances.  Sub-para of the above takes things beyond the

pale of any doubt by making it crystal clear that those parts and

accessories which in themselves constitute  'article' falling in any

particular heading of this Chapter, the general rule will not apply

and  said  article  would  fall  in  that  particular  heading.   To

demonstrate this, examples which are given, eminently fit into the

case at hand.

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20) The  aforesaid  view  of  ours  gets  further  cemented  on  going

through  Explanatory  Notes  issued  by  the  World  Customs

Organization.   Volume  4  of  the  Second  Edition  (1996),  which

covers Chapters 85-97, contains explanatory note in respect of

item mentioned at 90.13, with which we are directly concerned

herein.  Relevant portion thereof reads as under:

“90.13  –  LIQUID  CRYSTAL  DEVICES  NOT CONSTITUTING  ARTICLES  PROVIDED  FOR MORE  SPECIFICALLY IN  OTHER  HEADINGS: LASERS,  OTHER  THAN  LASER  DIODES; OTHER  OPTICAL  APPLIANCES  AND INSTRUMENTS, NOT SPECIFIED OR INCLUDED ELSEWHERE IN THIS CHAPTER.

9013.10 - Telescopic sights for fitting to arms; periscopes;  telescopes  designed  to form parts of  machines,  appliances, instruments  or  apparatus  of  this Chapter or Section XVI

9013.20 - Lasers, other than laser diodes

9013.80 - Other  devices,  appliances  and instruments

9013.90 - Parts and accessories

In accordance with Chapter Note 5, measuring or checking  optical  appliances,  instruments  and machines are excluded from this heading and fall in  heading  90.31.   Chapter  Note  4,  however, classifies  certain  refracting  telescopes  in  this heading  and  not  in  heading  90.05.   It  should, moreover,  be  noted  that  optical  instruments  and appliances can fall not only in  headings 90.01 to 90.12 but also in other headings of this Chapter (in

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particular,  heading 90.15,  90.18  or  90.27).   This heading includes:

(1)  Liquid crystal  devices  consisting of  a  liquid crystal  layer  sandwiched  between  two  sheets  or plates of glass or plastics, whether or not fitted with electrical connections, presented in the piece or cut to  special  shapes  and  not  constituting  articles described more specifically in other headings of the Nomenclature.

xx xx xx”

As  per  this,  LCD  would  be  covered  by  'other  devices'

mentioned in 9013.80.  That is precisely the case of the appellant.

21) The upshot of the aforesaid discussion leads to the conclusion

that the view taken by the Tribunal in the impugned judgment is

unsustainable in law.  We, thus, allow the appeal, set aside the

orders of the authorities below and hold that LCDs imported by

the appellant were classifiable under Chapter Heading 9013.80.

.............................................J. (A.K. SIKRI)

.............................................J. (ROHINTON FALI NARIMAN)

NEW DELHI; MAY 05, 2015.

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