https://www.taxtmi.com/caselaws?id=785603 Imported chemically toughened window glass engineered for permanent bonding into flat-panel display modules is classifiable as a part of display apparatus under tariff item 8529 90 90. Although safety-glass classification under heading 7007 was considered, Section XVI Note 2(b) applies because the glass is an integral component suitable solely or principally for use with apparatus of heading 8524 and has no separate end-use outside the display assembly. Classification follows GIR 1, read with the relevant Section and Chapter Notes and HSN Explanatory Notes. Alternatively, GIR 3(c) supports heading 8529 as the later heading where competing classifications remain equally arguable. en-us Wed, 21 Jan 2026 00:00:00 +0530 Wed, 28 Jan 2026 07:26:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=785603 Imported chemically toughened window glass engineered for permanent bonding into flat-panel display modules is classifiable as a part of display apparatus under tariff item 8529 90 90. Although safety-glass classification under heading 7007 was considered, Section XVI Note 2(b) applies because the glass is an integral component suitable solely or principally for use with apparatus of heading 8524 and has no separate end-use outside the display assembly. Classification follows GIR 1, read with the relevant Section and Chapter Notes and HSN Explanatory Notes. Alternatively, GIR 3(c) supports heading 8529 as the later heading where competing classifications remain equally arguable. Case-Laws Customs Wed, 21 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=785603