https://www.taxtmi.com/caselaws?id=415177 Liquid crystal display devices imported with an inseparable PCB were classified by reference to their character as imported goods, not by their later use in car audio assemblies. The specific tariff description for liquid crystal devices under Heading 9013 prevailed over the more general parts treatment under Section XVI and Heading 8522. The record did not establish exclusive use in car infotainment systems, and intended end use could not displace the specific heading applicable to the imported LCDs. The importer's classification under Heading 9013 was therefore accepted, and the departmental classification under Heading 8522 was set aside. en-us Tue, 09 Nov 2021 00:00:00 +0530 Mon, 29 Nov 2021 08:58:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=415177 Liquid crystal display devices imported with an inseparable PCB were classified by reference to their character as imported goods, not by their later use in car audio assemblies. The specific tariff description for liquid crystal devices under Heading 9013 prevailed over the more general parts treatment under Section XVI and Heading 8522. The record did not establish exclusive use in car infotainment systems, and intended end use could not displace the specific heading applicable to the imported LCDs. The importer's classification under Heading 9013 was therefore accepted, and the departmental classification under Heading 8522 was set aside. Case-Laws Customs Tue, 09 Nov 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=415177