https://www.taxtmi.com/caselaws?id=407078 LCD modules imported for use in instrument clusters were treated as liquid crystal devices classifiable under heading 9013, because the tariff heading specifically covers such devices and Chapter 90 Note 2(a) requires goods falling within a specific heading to be classified there rather than as parts under a residual heading. The analysis followed the earlier Supreme Court approach on similar LCDs and rejected classification under heading 9029 for speedometer parts and accessories. The challenged classification was also criticised as lacking technical support and as having been made without a show cause notice. The lower classification was therefore unsustainable. en-us Mon, 26 Apr 2021 00:00:00 +0530 Mon, 10 Jan 2022 12:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=407078 LCD modules imported for use in instrument clusters were treated as liquid crystal devices classifiable under heading 9013, because the tariff heading specifically covers such devices and Chapter 90 Note 2(a) requires goods falling within a specific heading to be classified there rather than as parts under a residual heading. The analysis followed the earlier Supreme Court approach on similar LCDs and rejected classification under heading 9029 for speedometer parts and accessories. The challenged classification was also criticised as lacking technical support and as having been made without a show cause notice. The lower classification was therefore unsustainable. Case-Laws Customs Mon, 26 Apr 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=407078