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    <title>2026 (8) TMI 1233 - CESTAT NEW DELHI</title>
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    <description>Separately imported laptop LCD display panels lacking video-signal converting components fall under heading 8524 as flat panel display modules, rather than the general heading for computer parts. Classification follows the General Rules for Interpretation, the heading terms and Chapter Notes. Chapter Note 7 gives heading 8524 precedence where a display module has a screen but no scaler ICs, decoder ICs or application processors. Presentation as replacement laptop screens does not displace this specific classification. Such panels attract basic customs duty at 15%, and classification under tariff item 84733099 is incorrect.</description>
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      <title>2026 (8) TMI 1233 - CESTAT NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=797359</link>
      <description>Separately imported laptop LCD display panels lacking video-signal converting components fall under heading 8524 as flat panel display modules, rather than the general heading for computer parts. Classification follows the General Rules for Interpretation, the heading terms and Chapter Notes. Chapter Note 7 gives heading 8524 precedence where a display module has a screen but no scaler ICs, decoder ICs or application processors. Presentation as replacement laptop screens does not displace this specific classification. Such panels attract basic customs duty at 15%, and classification under tariff item 84733099 is incorrect.</description>
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