Streamlining the process and expediting assessment in FAG – Classification of LED Chips-Reg

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....No. ACC/ASST/MISC/643/2023-GR 5A Date : 21-12-2024 PUBLIC NOTICE No. 20/2024 Sub : Streamlining the process and expediting assessment in FAG - Classification of LED Chips-Reg *** Attention of Importers, Customs Brokers, and all other stakeholders is invited to Public Notice 13/2024 dated 28.08.2024 and other related instructions referred therein, regarding streamlining and expediting process....

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.... imported were self-classified by the importer under CTI 85414100. However, LED items, depending upon their functions, are classifiable under CTHs 8539,8541 and 9404. Since documents to determine the correct classification were not uploaded by the importer, queries proposing to reclassify the item under different tariff headings were raised by the assessing officers due to lack of clarity about th....