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        Customs

        Imports of inputs/parts, including OLED cells, for manufacturing...

        Imports of OLED display parts for laptop/tablet manufacturing held eligible for Sr. No. 39 customs duty exemption

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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.
                                Imports of inputs/parts, including OLED cells, for manufacturing OLED displays to be used in laptops and tablets were examined for exemption under Sr. No. 39 of Notification No. 24/2005-Cus. OLED displays were held to be critical, essential components of laptops/tablets, and their manufacture forms an integral part of manufacturing such IT products; therefore, parts used to make such displays qualify for the exemption. The notification, being ITA-bound, was interpreted in light of Attachment B to cover flat panel displays and parts for IT products, and the phrase "other technologies" was held wide enough to include OLED technology. The applicant was held eligible for the exemption, subject to satisfaction of prescribed conditions. - AAR
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