https://www.taxtmi.com/caselaws?id=800195 Automotive instrument-cluster LCD panels are classified as liquid crystal devices under Customs Tariff Item 9013 80 10 rather than as motor-vehicle parts. Classification follows the tariff heading terms and relevant Section and Chapter Notes. Chapter 90 Note 2(a) requires goods covered by a Chapter 90 heading to remain classified there even when used as parts of another article. The specific description of liquid crystal devices therefore prevails over intended automotive use, displacing reclassification under vehicle-parts entries and consequential differential duty, interest, and penalties. en-us Wed, 15 Jul 2026 00:00:00 +0530 Sat, 03 Oct 2026 09:32:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=800195 Automotive instrument-cluster LCD panels are classified as liquid crystal devices under Customs Tariff Item 9013 80 10 rather than as motor-vehicle parts. Classification follows the tariff heading terms and relevant Section and Chapter Notes. Chapter 90 Note 2(a) requires goods covered by a Chapter 90 heading to remain classified there even when used as parts of another article. The specific description of liquid crystal devices therefore prevails over intended automotive use, displacing reclassification under vehicle-parts entries and consequential differential duty, interest, and penalties. Case-Laws Customs Wed, 15 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=800195