Tariff classification alignment preserves concessional basic customs duty entitlement for open cell imports despite HSN reclassification. Amendment aligns tariff references so that Open Cells for manufacture of LCD and LED TV panels are treated as Flat Panel Display Modules and preserves the existing concessional basic customs duty where goods match the exemption description and importers follow the concessional import procedure; parts remain classifiable as parts for display apparatus, and entitlement should not be denied solely for prior classification during the transitional period.
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Provisions expressly mentioned in the judgment/order text.
Tariff classification alignment preserves concessional basic customs duty entitlement for open cell imports despite HSN reclassification.
Amendment aligns tariff references so that Open Cells for manufacture of LCD and LED TV panels are treated as Flat Panel Display Modules and preserves the existing concessional basic customs duty where goods match the exemption description and importers follow the concessional import procedure; parts remain classifiable as parts for display apparatus, and entitlement should not be denied solely for prior classification during the transitional period.
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