https://www.taxtmi.com/caselaws?id=792406 LCD panels imported for automotive instrument clusters are classifiable under Heading 9013 when that heading specifically covers the goods as imported. Intended end-use in motor vehicles does not shift classification to vehicle-parts headings, because Section XVII excludes Chapter 90 articles and sole or principal use cannot override that exclusion. A Bills of Entry description consistent with invoices, self-assessment and Customs examination does not establish misdeclaration or suppression. End-use need not be declared under Section 46, and a bona fide classification dispute cannot trigger the extended limitation period without deliberate concealment or wilful misstatement. en-us Tue, 26 May 2026 00:00:00 +0530 Thu, 28 May 2026 08:21:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=792406 LCD panels imported for automotive instrument clusters are classifiable under Heading 9013 when that heading specifically covers the goods as imported. Intended end-use in motor vehicles does not shift classification to vehicle-parts headings, because Section XVII excludes Chapter 90 articles and sole or principal use cannot override that exclusion. A Bills of Entry description consistent with invoices, self-assessment and Customs examination does not establish misdeclaration or suppression. End-use need not be declared under Section 46, and a bona fide classification dispute cannot trigger the extended limitation period without deliberate concealment or wilful misstatement. Case-Laws Customs Tue, 26 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=792406