Purposive interpretation of residential house exemption: unregistered purchase agreement alone does not defeat relief, but investment must be verified...
Liquid crystal display touch-panel modules specifically covered by tariff heading 9013 cannot be classified under heading 8537 as programmable switchboards or controllers merely because of their use in a final product. Applying the Supreme Court's ruling in CCC, Aurangabad v. Videocon Industries, the article notes that the specific LCD heading governs unless the goods are more specifically provided for elsewhere. The classification order was set aside, and the matter was remitted for a fresh classification decision under Chapter 90.
Liquid crystal display touch-panel modules specifically covered by tariff heading 9013 cannot be classified under heading 8537 as programmable switchboards or controllers merely because of their use in a final product. Applying the Supreme Court's ruling in CCC, Aurangabad v. Videocon Industries, the article notes that the specific LCD heading governs unless the goods are more specifically provided for elsewhere. The classification order was set aside, and the matter was remitted for a fresh classification decision under Chapter 90.
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