https://www.taxtmi.com/caselaws?id=800079 LCD panels imported for use in power meters fall under the specific tariff entry for LCD devices where Chapter Note 2(a) requires classification by their own description, notwithstanding their use as meter parts. The indicator-panel and residual meter-parts entries do not apply because the specific LCD-device classification prevails. The unresolved classification position does not support an extended limitation period for differential duty or consequential redemption fine and penalties, including penalties imposed on a customs broker. This treatment removes the associated customs, confiscatory and penal liabilities. en-us Tue, 02 Jun 2026 00:00:00 +0530 Thu, 01 Oct 2026 07:40:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=800079 LCD panels imported for use in power meters fall under the specific tariff entry for LCD devices where Chapter Note 2(a) requires classification by their own description, notwithstanding their use as meter parts. The indicator-panel and residual meter-parts entries do not apply because the specific LCD-device classification prevails. The unresolved classification position does not support an extended limitation period for differential duty or consequential redemption fine and penalties, including penalties imposed on a customs broker. This treatment removes the associated customs, confiscatory and penal liabilities. Case-Laws Customs Tue, 02 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=800079