https://www.taxtmi.com/caselaws?id=784202 Imported parts/components/sub-assemblies intended for manufacture of Interactive Flat Panel Displays (IFPDs) were examined for classification of the resultant product and consequent eligibility for BCD exemption under Customs Notification No. 24/2005-Cus, Sr. No. 39 read with Sr. No. 8, subject to IGCR compliance. Relying on Chapter 85 amendments and Board Circular No. 12/2025-Cus issued under s.151A (binding on the Department as per SC), the authority held that IFPDs are classifiable under CTI 8528 59 00 as monitors, not under Heading 8471. Since Sr. No. 8 applies only to goods under Heading 8471, the condition precedent for Sr. No. 39 was not met; the imported goods were held ineligible for the claimed exemption. en-us Thu, 01 May 2025 00:00:00 +0530 Thu, 01 Jan 2026 16:44:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=784202 Imported parts/components/sub-assemblies intended for manufacture of Interactive Flat Panel Displays (IFPDs) were examined for classification of the resultant product and consequent eligibility for BCD exemption under Customs Notification No. 24/2005-Cus, Sr. No. 39 read with Sr. No. 8, subject to IGCR compliance. Relying on Chapter 85 amendments and Board Circular No. 12/2025-Cus issued under s.151A (binding on the Department as per SC), the authority held that IFPDs are classifiable under CTI 8528 59 00 as monitors, not under Heading 8471. Since Sr. No. 8 applies only to goods under Heading 8471, the condition precedent for Sr. No. 39 was not met; the imported goods were held ineligible for the claimed exemption. Case-Laws Customs Thu, 01 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=784202