Purposive interpretation of residential house exemption: unregistered purchase agreement alone does not defeat relief, but investment must be verified...
Automotive dashboard Display Closing Assemblies are described as classifiable under tariff item 8708 99 00 as motor-vehicle parts where they are solely intended for vehicle dashboards, are not excluded by the Section XVII Notes, and are not more specifically covered elsewhere. The presence of LCD screens and printed circuit boards does not, by itself, give the sub-assembly independent character as a flat-panel display or radio-reception apparatus. Classification under Heading 8708 excludes treatment as a liquid crystal device under Heading 8524; consequently, the claimed exemption under Notification No. 24/2005-Customs is stated to be unavailable.
Automotive dashboard Display Closing Assemblies are described as classifiable under tariff item 8708 99 00 as motor-vehicle parts where they are solely intended for vehicle dashboards, are not excluded by the Section XVII Notes, and are not more specifically covered elsewhere. The presence of LCD screens and printed circuit boards does not, by itself, give the sub-assembly independent character as a flat-panel display or radio-reception apparatus. Classification under Heading 8708 excludes treatment as a liquid crystal device under Heading 8524; consequently, the claimed exemption under Notification No. 24/2005-Customs is stated to be unavailable.
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