https://www.taxtmi.com/caselaws?id=111726 LED displays imported as 7 segment, 16 segment and dot matrix units were held to be electronic microassemblies under Heading 8542, because the technical material described them as discrete active devices assembled with interconnecting conductors and enclosed in moulded plastic casings, forming inseparable modules. Chapter 85 Note 5 gave Headings 8541 and 8542 precedence over competing headings based on function, so the goods could not be treated as parts of electric sound or visual signalling apparatus under Heading 8531. The classification under Heading 8542 was sustained and the revenue challenge failed. en-us Thu, 29 Apr 2004 00:00:00 +0530 Tue, 24 Apr 2012 18:29:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=111726 LED displays imported as 7 segment, 16 segment and dot matrix units were held to be electronic microassemblies under Heading 8542, because the technical material described them as discrete active devices assembled with interconnecting conductors and enclosed in moulded plastic casings, forming inseparable modules. Chapter 85 Note 5 gave Headings 8541 and 8542 precedence over competing headings based on function, so the goods could not be treated as parts of electric sound or visual signalling apparatus under Heading 8531. The classification under Heading 8542 was sustained and the revenue challenge failed. Case-Laws Customs Thu, 29 Apr 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=111726