https://www.taxtmi.com/caselaws?id=266984 Imported LCD modules comprising the panel, driver circuit, backlight unit, PCB and inverter in a metal casing were classified as liquid crystal devices under Heading 90138010. The specific tariff description for liquid crystal devices prevailed over the broader parts heading in Heading 8529, which applies only to goods suitable for use solely or principally with apparatus of Heading 8525 to 8528. Section Note 2 of Section XVI did not govern Chapter 90, and Note 1(m) excluded Chapter 90 articles from Section XVI. The Revenue's classification was set aside, and the goods were held to fall under Heading 90138010. en-us Wed, 10 Jun 2015 00:00:00 +0530 Sat, 09 Jan 2016 12:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=266984 Imported LCD modules comprising the panel, driver circuit, backlight unit, PCB and inverter in a metal casing were classified as liquid crystal devices under Heading 90138010. The specific tariff description for liquid crystal devices prevailed over the broader parts heading in Heading 8529, which applies only to goods suitable for use solely or principally with apparatus of Heading 8525 to 8528. Section Note 2 of Section XVI did not govern Chapter 90, and Note 1(m) excluded Chapter 90 articles from Section XVI. The Revenue's classification was set aside, and the goods were held to fall under Heading 90138010. Case-Laws Customs Wed, 10 Jun 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=266984