Parts of LCD panel is to be classified as part of LCD panel and not part of final article
The CESTAT, Bangalore in M/s. Xiaomi Technology India Limited v. The Commissioner of Customs set aside the order of Commissioner (Appeal) and held that the LCD Panels are classified under tariff entry 9013 8010 and parts of LCD panels are classified under tariff entry 9013 9010 because LCD panels could be used for purposes other than television sets and parts of LCD panels are parts of LCD panel and not part of article.