Display Assembly classification clarified: integrated display components qualify for concessional customs duty; specific exclusions stated. Clarification on customs classification: Display Assembly for cellular mobile phones comprises specified parts-touch panel, cover glass, brightness enhancement film, LED backlight, polarizers, mounted OLED/LCD driver IC, FPCs/FPCAs, LCM/OLED module, and integral sensors. Assemblies imported with attached auxiliary items such as support frames, receiver mesh, protective films, SIM socket/tray, antenna pin, or side keys remain Display Assembly and attract concessional BCD. Assemblies containing disqualifying components like PCBA (except display driver IC and display FPCs), camera modules, batteries, chargers, speakers, microphone/receiver, and other listed items lose the concessional treatment and are classed as general mobile phone parts.
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Provisions expressly mentioned in the judgment/order text.
Display Assembly classification clarified: integrated display components qualify for concessional customs duty; specific exclusions stated.
Clarification on customs classification: Display Assembly for cellular mobile phones comprises specified parts-touch panel, cover glass, brightness enhancement film, LED backlight, polarizers, mounted OLED/LCD driver IC, FPCs/FPCAs, LCM/OLED module, and integral sensors. Assemblies imported with attached auxiliary items such as support frames, receiver mesh, protective films, SIM socket/tray, antenna pin, or side keys remain Display Assembly and attract concessional BCD. Assemblies containing disqualifying components like PCBA (except display driver IC and display FPCs), camera modules, batteries, chargers, speakers, microphone/receiver, and other listed items lose the concessional treatment and are classed as general mobile phone parts.
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