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        Customs

        LED chips imported were initially self-classified by importer...

        LED Chips Import: Proper Self-Classification Key to Avoid Queries, Delays - Provide Complete Technical Documents.

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                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.
                                LED chips imported were initially self-classified by importer under CTH 85414100. However, LED items are classifiable under CTHs 8539, 8541 and 9404 based on functions. Lack of relevant documents from importer led to queries proposing reclassification under different tariff headings by assessing officers. Upon importer's clarification, self-assessment under CTH 85414100 was accepted after delay. Trade advised to upload complete technical documents for expeditious hassle-free assessment as per Public Notice 13/2024 to avoid queries and delays. Principal Commissioner of Customs, ACC Chennai, reiterated instructions.
                                Note: It is a system-generated summary and is for quick reference only.
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