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Classification of imported goods - LCD panels - LCDs are not ...


LCD Panels Classification: Not Limited to TV or Audio, Serve Multiple Functions, Classified Under Heading 90.13.

March 31, 2023

Case Laws     Customs     SC

Classification of imported goods - LCD panels - LCDs are not articles provided “more specifically in other headings”, i.e., other than 90.13. Furthermore, the fact that LCDs could be used for purposes other than television sets or audio sets is also concluded because, in that decision, its use in meters was in issue. - SC

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