https://www.taxtmi.com/caselaws?id=344142 The Tribunal allowed the appeal, setting aside the impugned order and ruling that the Liquid Crystal Devices (LCDs) imported by the appellants are classifiable under CTH 9013 80 10. The Tribunal emphasized that CTH 9013 specifically mentions LCDs, providing a sub-heading exclusively for them, while CTH 8529's description is more general. It was held that LCDs suitable for use with LCD TVs are more specifically covered under CTH 9013, not CTH 8529. The Tribunal referenced a Supreme Court judgment supporting this classification and disregarded the relevance of decisions by other Customs administrations. en-us Wed, 01 Feb 2017 00:00:00 +0530 Wed, 04 Jul 2018 12:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=344142 The Tribunal allowed the appeal, setting aside the impugned order and ruling that the Liquid Crystal Devices (LCDs) imported by the appellants are classifiable under CTH 9013 80 10. The Tribunal emphasized that CTH 9013 specifically mentions LCDs, providing a sub-heading exclusively for them, while CTH 8529's description is more general. It was held that LCDs suitable for use with LCD TVs are more specifically covered under CTH 9013, not CTH 8529. The Tribunal referenced a Supreme Court judgment supporting this classification and disregarded the relevance of decisions by other Customs administrations. Case-Laws Customs Wed, 01 Feb 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=344142