https://www.taxtmi.com/caselaws?id=310751 The AAR, Customs, Delhi ruled that display assembly/module imports should be classified under heading 8524. The applicant's display assembly consisted of cover glass, contrast enhancement film, flexible printed circuit integrated circuit on TFT glass, and back light unit. These components matched items listed in CBIC Circular No. 14/2022-Customs at serial numbers b, c, h, and j. The display unit lacked video signal conversion components, decoder IC, scaler IC, and application processors. After examining possible headings 8517, 8524 and relevant GRI and HSN Explanatory Notes, the AAR determined the display assembly satisfied conditions of Chapter Note 7 of Chapter 85, meriting classification 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 The AAR, Customs, Delhi ruled that display assembly/module imports should be classified under heading 8524. The applicant's display assembly consisted of cover glass, contrast enhancement film, flexible printed circuit integrated circuit on TFT glass, and back light unit. These components matched items listed in CBIC Circular No. 14/2022-Customs at serial numbers b, c, h, and j. The display unit lacked video signal conversion components, decoder IC, scaler IC, and application processors. After examining possible headings 8517, 8524 and relevant GRI and HSN Explanatory Notes, the AAR determined the display assembly satisfied conditions of Chapter Note 7 of Chapter 85, meriting classification under sub-heading 8524 91 00. Case-Laws Customs Thu, 29 Dec 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=310751