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    <title>2025 (1) TMI 1755 - CUSTOMS AUTHORITY FOR ADVANCE RULINGS, NEW DELHI</title>
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    <description>Chapter 85 classification turns on the relevant chapter notes and heading descriptions: an LCD panel designed for incorporation into a motor vehicle infotainment system, with a display screen but no video-signal conversion components, falls within flat panel display module tariff item 8524 91 90. A touch screen attached to that LCD panel, functioning as a touch-sensitive screen for the display module and with no more specific import heading, is classifiable as part of the module under tariff item 8529 90 90. Unpopulated printed circuit boards formed on an insulating base by a printing process, without mounted semiconductor elements, fall under tariff item 8534 00 00, and the notified anti-dumping duty applies where the imported goods match the product scope and producer description.</description>
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    <pubDate>Fri, 24 Jan 2025 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=466201</link>
      <description>Chapter 85 classification turns on the relevant chapter notes and heading descriptions: an LCD panel designed for incorporation into a motor vehicle infotainment system, with a display screen but no video-signal conversion components, falls within flat panel display module tariff item 8524 91 90. A touch screen attached to that LCD panel, functioning as a touch-sensitive screen for the display module and with no more specific import heading, is classifiable as part of the module under tariff item 8529 90 90. Unpopulated printed circuit boards formed on an insulating base by a printing process, without mounted semiconductor elements, fall under tariff item 8534 00 00, and the notified anti-dumping duty applies where the imported goods match the product scope and producer description.</description>
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