A liquid crystal cell, a manufacturing method thereof and a use thereof are provided in the present disclosure. The liquid crystal cell is in a normally transparent mode, and has excellent transmittance-variable characteristics in a transparent mode and a scattering mode and excellent haze characteristics in the scattering mode. Such liquid crystal cell may be applied to various light modulation devices, such as a smart window, a window protective film, a flexible display element, a light shielding plate for transparent displays, an active retarder for 3D image displays or a viewing angle control film.