https://www.taxtmi.com/caselaws?id=365826 Tariff classification of imported LCD modules turned on their commercial identity and actual use rather than their component form. The goods, described as LCD modules with PCB connectors, backlights, ICs and related parts, were used as display components in various instruments, including Chapter 90 machines. Applying the HSN Explanatory Notes, Heading 8531 covers signalling or indicator apparatus, which these modules were not, because they were neither complete indicator panels nor signalling devices. On that basis, the modules were treated as parts and accessories of Chapter 90 under Heading 9033 0000, and the Revenue's classification under Heading 8531 2000 was rejected. en-us Thu, 05 Jul 2018 00:00:00 +0530 Tue, 05 Mar 2019 11:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=365826 Tariff classification of imported LCD modules turned on their commercial identity and actual use rather than their component form. The goods, described as LCD modules with PCB connectors, backlights, ICs and related parts, were used as display components in various instruments, including Chapter 90 machines. Applying the HSN Explanatory Notes, Heading 8531 covers signalling or indicator apparatus, which these modules were not, because they were neither complete indicator panels nor signalling devices. On that basis, the modules were treated as parts and accessories of Chapter 90 under Heading 9033 0000, and the Revenue's classification under Heading 8531 2000 was rejected. Case-Laws Customs Thu, 05 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=365826