https://www.taxtmi.com/caselaws?id=403031 Liquid crystal display panels and their parts are treated as a specific tariff entry under Heading 9013 rather than as parts of apparatus under Heading 8529. Applying the rule that a specific description prevails over a general or residual one, and reading the chapter notes so that exclusions for Chapter 90 goods remain effective, the classification under Heading 9013 controls. On that basis, exemption denial linked to the alternative Heading 8529 classification is not sustainable; the exemption consequence follows the classification under Heading 9013. en-us Fri, 15 Jan 2021 00:00:00 +0530 Sat, 16 Jan 2021 13:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=403031 Liquid crystal display panels and their parts are treated as a specific tariff entry under Heading 9013 rather than as parts of apparatus under Heading 8529. Applying the rule that a specific description prevails over a general or residual one, and reading the chapter notes so that exclusions for Chapter 90 goods remain effective, the classification under Heading 9013 controls. On that basis, exemption denial linked to the alternative Heading 8529 classification is not sustainable; the exemption consequence follows the classification under Heading 9013. Case-Laws Customs Fri, 15 Jan 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=403031