Goods Transport Agency services via e commerce portals: consignment note creates custody and liability and enables exemption for unregistered recipien...
Reverse charge and assignment of royalty collection: exemption for excess royalty collectors subject to reconciliation; leaseholders remain liable und...
An indicator panel/display module incorporating an LCD screen, decoder IC and processor IC, designed for fuel dispensing pumps, was examined for classification under CTH 8524 (flat panel display modules) or as a part of a fuel pump under CTH 8413. The module was held to perform data conversion and video signal processing, giving it a character beyond a mere display module contemplated by Chapter Note 7, and thus excluding it from CTH 8524. As the goods are solely/principally used with fuel dispensing pumps, Note 2(b) to Section XVI required classification with the parent machine; accordingly, it was classified as parts under CTI 84139190. - AAR
An indicator panel/display module incorporating an LCD screen, decoder IC and processor IC, designed for fuel dispensing pumps, was examined for classification under CTH 8524 (flat panel display modules) or as a part of a fuel pump under CTH 8413. The module was held to perform data conversion and video signal processing, giving it a character beyond a mere display module contemplated by Chapter Note 7, and thus excluding it from CTH 8524. As the goods are solely/principally used with fuel dispensing pumps, Note 2(b) to Section XVI required classification with the parent machine; accordingly, it was classified as parts under CTI 84139190. - AAR
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