https://www.taxtmi.com/caselaws?id=795046 Liquid crystal display touch-panel modules are specifically covered by Customs Tariff Heading 9013 unless more specifically provided elsewhere. Their use as components in an automobile audio system does not, by itself, displace classification under Heading 9013. Any chapter note drawing the goods into a different heading despite an exclusion must be construed narrowly. Classification under Heading 90138010 must therefore be reconsidered under the Chapter 90 framework, requiring fresh determination of the claim against classification under Heading 853710. en-us Mon, 15 Jun 2026 00:00:00 +0530 Thu, 16 Jul 2026 09:07:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=795046 Liquid crystal display touch-panel modules are specifically covered by Customs Tariff Heading 9013 unless more specifically provided elsewhere. Their use as components in an automobile audio system does not, by itself, displace classification under Heading 9013. Any chapter note drawing the goods into a different heading despite an exclusion must be construed narrowly. Classification under Heading 90138010 must therefore be reconsidered under the Chapter 90 framework, requiring fresh determination of the claim against classification under Heading 853710. Case-Laws Customs Mon, 15 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=795046