https://www.taxtmi.com/caselaws?id=373506 Liquid crystal devices cut to special shapes remain classifiable under Heading 9013 when they consist of a liquid crystal layer sandwiched between sheets and are not more specifically provided elsewhere. Heading 8714 applies only to vehicle parts and accessories identifiable as suitable solely or principally for use with vehicles, and not to ordinary LCDs capable of multiple uses. The text notes that motorcycle-dashboard use alone does not justify reclassification under Heading 8714, and the classification adopted below was inconsistent with the legal position affirmed by the Supreme Court. The LCDs were therefore treated as Heading 9013 goods rather than vehicle parts. en-us Fri, 11 Jan 2019 00:00:00 +0530 Thu, 20 Jun 2019 14:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=373506 Liquid crystal devices cut to special shapes remain classifiable under Heading 9013 when they consist of a liquid crystal layer sandwiched between sheets and are not more specifically provided elsewhere. Heading 8714 applies only to vehicle parts and accessories identifiable as suitable solely or principally for use with vehicles, and not to ordinary LCDs capable of multiple uses. The text notes that motorcycle-dashboard use alone does not justify reclassification under Heading 8714, and the classification adopted below was inconsistent with the legal position affirmed by the Supreme Court. The LCDs were therefore treated as Heading 9013 goods rather than vehicle parts. Case-Laws Customs Fri, 11 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=373506