https://www.taxtmi.com/caselaws?id=332208 Liquid crystal displays imported for use in electricity meters remain classifiable under Heading 9013 as liquid crystal devices, because a specific tariff entry prevails over the parts-and-accessories rule in Heading 9028. The applicability of Chapter Note 2 to Chapter 90 does not displace a specific classification when the goods are expressly covered elsewhere in the tariff. The exemption claim under Notification No. 24/2005-Cus could not be denied merely on the basis of the contrary parts classification, and the lower classification was set aside. en-us Mon, 27 Jun 2016 00:00:00 +0530 Mon, 12 Sep 2016 20:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=332208 Liquid crystal displays imported for use in electricity meters remain classifiable under Heading 9013 as liquid crystal devices, because a specific tariff entry prevails over the parts-and-accessories rule in Heading 9028. The applicability of Chapter Note 2 to Chapter 90 does not displace a specific classification when the goods are expressly covered elsewhere in the tariff. The exemption claim under Notification No. 24/2005-Cus could not be denied merely on the basis of the contrary parts classification, and the lower classification was set aside. Case-Laws Customs Mon, 27 Jun 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=332208