2026 (1) TMI 1359 - AAR - Customs

Window Glass classification under Customs Tariff as parts suitable solely or principally for display assemblies; classified under residuary tariff entry

Classification of imported window glass hinged on whether it qualifies as parts 'suitable for use solely or principally' with display apparatus, applying ... Classification of goods under the Customs Tariff - imported 'Window Glass' - parts suitable for use solely or principally with the apparatus of heading 8524 - interpretation of 'safety glass' under Heading 7007 - scope of advance rulings under Section 28H(2)(a) - General Rules for the Interpretation (GIR) (including Rule 1 and Rule 3(c)) - Note 2 to Section XVI of the First Schedule to the Tariff Act - Whether the Window Glass imported by the Applicant merits classification under CTH 8529 90 90 of the First Schedule of the Tariff Act? - HELD THAT:- Having examined both headings i.e. 7007 and 8529, the Window Glass as being imported by the applicant is designed for use solely and principally in the Display Assembly, it satisfies the criteria laid down in Note 2(b) of Section XVI and, therefore, merits classification under CTH 8529. Even if it is considered that the Window Glass could be covered within the scope of “safety glass” under CTH 7007, the final classification would still fall under CTH 8529 by application of Rule 3(c) of the General Rules for the Interpretation (GRI). Rule 3(c) stipulates that when classification cannot be determined under Rules 3(a) or 3(b), the product shall be classified under the heading which occurs last in numerical order among those which equally merit consideration. Hence, even if the product could arguably fit both under CTH 7007 and CTH 8529, it would still merit classification under CTH 8529, as this heading occurs later in numerical order. Thus, 'Window Glass' merits classification under Heading 8529. It is observed that the product, ‘Window Glass’ is not in the nature of Aerials and Aerial reflectors, hence it would not be classifiable under CTSH 8529 10 which covers “Aerials and aerial reflectors of all kinds; parts suitable for use therewith”. Accordingly, it will merit classification under the residuary entry at CTSH 8529 90 as “Other”. On further perusal of the entries under CTSH 8529 90 at eight-digit level, it is observed that the product is not a part used in communication jamming equipment or amateur radio communication equipment, hence ‘Window Glass’ will merit classification under the residuary entry, i.e., CTH 8529 90 90 which reads as “Parts suitable for use solely or principally with the apparatus of headings 8524 to 8528-Other --- Other”. The Commissionerate has also agreed upon the 'Window Glass' primarily merit classification under heading 8529. Thus, the ‘Window Glass’ are classifiable under Tariff item 8529 90 90 of the First Schedule to the Customs Tariff Act, 19757. Issues: Whether the imported 'Window Glass' merits classification under Tariff item 8529 90 90 of the First Schedule to the Customs Tariff Act, 1975.Analysis: The question falls within the scope of advance rulings under Section 28H(2)(a) of the Customs Act, 1962. Classification must be determined by the terms of the headings and relevant Section/Chapter Notes (GIR 1), aided by HSN Explanatory Notes. Two competing headings arise: 7007 (safety glass) and 8529 (parts suitable for use solely or principally with apparatus of headings 85248528). Note 2 to Section XVI directs that parts suitable for use solely or principally with goods of heading 8524 are to be classified under heading 8529. The product is chemically toughened glass but is engineered, tailored and imported for permanent bonding into flat panel display modules (display assemblies) and has no separate end-use outside that assembly. Given that the glass is an integral, essential component of a display assembly classifiable under heading 8524 and is suitable solely or principally for that use, it meets Note 2(b) criteria and is classifiable as a part under heading 8529. Further, if equal classification under 7007 and 8529 were arguable, Rule 3(c) of the GIRs directs classification under the heading occurring last in numerical order, which supports heading 8529.Conclusion: The product is classifiable under Tariff item 8529 90 90 (parts suitable for use solely or principally with the apparatus of headings 8524 to 8528). The advance ruling is in favour of the Applicant (assessee).