https://www.taxtmi.com/caselaws?id=784141 The dominant issue was whether imported inputs/parts, including OLED cells, used to manufacture OLED displays for laptops and tablets qualify for customs exemption under Sl. No. 39 of Not. No. 24/2005-Cus. The AAR held that OLED displays are critical components of laptops/tablets and their manufacture is integral to the manufacture of those IT products; applying the "parts of parts" approach affirmed in a prior AAR ruling, parts used to make such displays remain eligible where the displays are solely or principally used in the exempt final products. Interpreting the ITA-bound notification, the AAR found "other technologies" wide enough to include OLED flat panel displays and their parts. Exemption was allowed, subject to compliance with prescribed conditions. en-us Fri, 12 Sep 2025 00:00:00 +0530 Wed, 24 Dec 2025 15:52:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=784141 The dominant issue was whether imported inputs/parts, including OLED cells, used to manufacture OLED displays for laptops and tablets qualify for customs exemption under Sl. No. 39 of Not. No. 24/2005-Cus. The AAR held that OLED displays are critical components of laptops/tablets and their manufacture is integral to the manufacture of those IT products; applying the "parts of parts" approach affirmed in a prior AAR ruling, parts used to make such displays remain eligible where the displays are solely or principally used in the exempt final products. Interpreting the ITA-bound notification, the AAR found "other technologies" wide enough to include OLED flat panel displays and their parts. Exemption was allowed, subject to compliance with prescribed conditions. Case-Laws Customs Fri, 12 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=784141