https://www.taxtmi.com/caselaws?id=52746 Imported LCD modules and elastomeric LCD displays described in the invoices as components for energy meters were treated as parts of electricity energy meters under Heading 9028.90, because the admitted end use supported that classification and displaced the claim for Heading 9013.90 as liquid crystal devices. The precedent cited by the importer was distinguished on its facts, as it involved a different factual basis and no comparable admission as to use. On that reasoning, the goods were held to fall within the energy-meter parts entry, and the claimed classification as liquid crystal devices was not accepted. en-us Wed, 28 Apr 2004 00:00:00 +0530 Thu, 07 Oct 2010 15:27:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=52746 Imported LCD modules and elastomeric LCD displays described in the invoices as components for energy meters were treated as parts of electricity energy meters under Heading 9028.90, because the admitted end use supported that classification and displaced the claim for Heading 9013.90 as liquid crystal devices. The precedent cited by the importer was distinguished on its facts, as it involved a different factual basis and no comparable admission as to use. On that reasoning, the goods were held to fall within the energy-meter parts entry, and the claimed classification as liquid crystal devices was not accepted. Case-Laws Customs Wed, 28 Apr 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=52746