https://www.taxtmi.com/caselaws?id=174925 Imported TFT-LCD panels were found classifiable under Chapter Heading 9013.8010 as liquid crystal devices, because the specific Chapter 90 entry prevailed over the general parts heading in Chapter 85. Applying Section XVI Note 2(a), the tribunal held that goods described more specifically in another heading cannot be shifted to Chapter XVI merely because they are used as parts of television apparatus. The panels were commercially known and sold as LCD panels, and the revenue's reliance on Chapter Heading 8529.9090 did not displace the more specific tariff classification. The cited authorities were distinguished as involving different section notes and did not alter the result. en-us Mon, 23 Feb 2009 00:00:00 +0530 Tue, 01 Aug 2017 08:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=174925 Imported TFT-LCD panels were found classifiable under Chapter Heading 9013.8010 as liquid crystal devices, because the specific Chapter 90 entry prevailed over the general parts heading in Chapter 85. Applying Section XVI Note 2(a), the tribunal held that goods described more specifically in another heading cannot be shifted to Chapter XVI merely because they are used as parts of television apparatus. The panels were commercially known and sold as LCD panels, and the revenue's reliance on Chapter Heading 8529.9090 did not displace the more specific tariff classification. The cited authorities were distinguished as involving different section notes and did not alter the result. Case-Laws Customs Mon, 23 Feb 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=174925