https://www.taxtmi.com/caselaws?id=310751 A display assembly/module composed of cover glass, contrast enhancement film, flexible printed circuit, TFT glass with integrated circuit and backlight unit was classified as a flat panel display module under heading 8524. Chapter Note 7 to Chapter 85 gave heading 8524 precedence because the goods were designed for incorporation into another article before use and were not fitted with video signal conversion components such as decoder IC, scaler IC or application processor. On that basis, the module was excluded from heading 8517 as mobile phone parts and placed under sub-heading 8524 91 00. en-us Thu, 29 Dec 2022 00:00:00 +0530 Sat, 11 Nov 2023 08:26:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=310751 A display assembly/module composed of cover glass, contrast enhancement film, flexible printed circuit, TFT glass with integrated circuit and backlight unit was classified as a flat panel display module under heading 8524. Chapter Note 7 to Chapter 85 gave heading 8524 precedence because the goods were designed for incorporation into another article before use and were not fitted with video signal conversion components such as decoder IC, scaler IC or application processor. On that basis, the module was excluded from heading 8517 as mobile phone parts and placed under sub-heading 8524 91 00. Case-Laws Customs Thu, 29 Dec 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=310751