LCD Import Classification Challenged; Chapter 85 Classification Disputed, Heading 90138010 Deemed Appropriate.

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....Classification of imported goods - Liquid Crystal Device (LCD) - The observations made by the Deputy Commissioner for holding the classification under chapter 85 do not flow from any evidence or literature but is based on his opinion. Just because the PCB is attached to the LCD, will make the LCD a part solely for use in car audio/ video assembly, is the observation made. LCD is only the display device to display the parameters intended to be displayed. It can be used with hundred of devices for displaying the parameters. - the goods imported would be correctly classifiable under heading 90138010 - AT....