TaxTMI 
TaxTMI 
2022 (12) TMI 1475
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....ustoms Act, 1962 before the Customs Authority for Advance Rulings, New Delhi (CAAR, New Delhi in short). The application was accordingly registered under Serial No. 08/2022 dated 4-4-2022. 2. The applicant, vide the aforesaid application, has mentioned that manufacturing of display/assembly for cellular mobile phone is an activity (proposed/present) on which advance ruling has been sought. It is further stated that, advance ruling is sought on classification of goods under the Customs Tariff Act, 1975. Item of import have been mentioned as FOG-semi display unit, Backlight unit, Cover glass and it stated that they are manufacturing display assembly for cellular mobile phones and they want to check if the finished display or parts of display....
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....rocess stages. 4. The applicant has also stated that they used to import parts namely, semi display unit-FOG, backlight and cover glass for manufacturing of display assembly for cellular mobile phones; they are seeking answer to their query by stating that they had come to know that w.e.f. 1st January, 2022, a new HS code has been introduced which is 8524 for flat panel display module and as such as to whether the display assembly for cellular mobile phones also fall under 8524 or 8517?; as per their understanding the parts of display assembly for cellular mobile phones shall fall under HS code 8517 79 90 as the use of end product is mobile phones as manufacture of display assembly of cellular mobile phones and mobile phones fall under HS ....
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....those goods, even if one of them gives a more complete or precise description of the goods."; as per Note 7 of Chapter 85, it is evident that the flat panel display modules should be equipped at a minimum with display screen and should be designed to be incorporated into articles of other headings prior to use; in this regard, since the complete display stated by the importer has a display screen and would be incorporated into a mobile phone before its use, it appears that the complete display falls under this category; it is also noticed that these goods are also parts of mobile phones and thus 8517 79 90 also appears to be a possibility for the purpose of classification; however, since the above note states that the heading 8524 takes pre....
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.... was placed before the Authority. The Authority requested the Authorized Representative (AR) to list out items that are required to make finished goods i.e. display assembly and processes involved in making the display assembly at their place of production in India from the items proposed to be imported. In this regard, the AR referred to PPT print-outs, which were submitted by them during the hearing, stating that the said print-outs contains requisite information in reference to the above question regarding the raw materials and processes required to make finished goods. The Authority also requested the AR to furnish copies of a few invoices which they raise for local sale of finished goods under the provisions of law relating to GST, ref....
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....g of application for advance ruling. The Authority referred to letter dated 22-7-2022 of the Secretariat of CAAR wherein clarification/records had been sought from the applicant; however, reply/documents have not been submitted, so far; the applicant sought time of 2-3 days to submit the same, the authority asked them to submit the requisite record/reply so that ruling can be issued at the earliest. 9. The applicant vide their letter dated 22-11-2022 submitted copies of five local sale e-invoice dated 15-7-2022, 22-7-2022 & 28-7-2022 regarding sale of items. Full fit screen and Display Assembly classified under 85177990 and 85249100 respectively; copies of Bill of Entry dated 19-9-2021 & 12-7-2022 for import of semi display unit-FOG & back....
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....s down that Advance Ruling means a written decision on any of the questions referred to in section 28H raised by the applicant in his application in respect of any goods prior to its importation or exportation. However, I note that the concerned Principal Commissioner has informed that parts of display assembly are regularly being imported by the importer (applicant), thus seeking ruling on classification of parts of display assembly would not be in accordance with Sub-section (b) of section 28E of the Customs Act, 1962. I also note that the concerned Principal Commissioner has commented that based on the additional submissions made by the applicant, the display and its parts, appear to be classified under 8524 & 8529 respectively, as goods....