TaxTMI 
TaxTMI 
TaxTMI 
2025 (12) TMI 1742
X X X X Extracts X X X X
X X X X Extracts X X X X
....components/sub-assemblies that go into the manufacturing of IFPDs, for which the applicant has requested Advance Ruling in respect classification and notification benefit is listed below in List I: List I i. Open Cell; ii. Infrared (IR) Touch Frame; iii. Three - in - One Main Board. (Model-T982 8GB RAM 128 GB ROM VBO 60HZ SY and other such models and configurations); iv. LED Backlit; v. Speakers; vi. Body; vii. Toughened Glass; viii. Diffuser, Reflection, and Prism Sheet; ix. Wifi Access Point. x. Various other parts/components/modules/subassemblies for manufacture of IFDPs The applicant seeks to enter the following questions for Advance Ruling via the present advance ruling application - 1. Whether the goods listed in the List I are classifiable under the respective Tariff items as indicated therein. If the Tariff Items indicated for these goods are different, then what would be the correct classification of these goods under the Customs Tariff? 2. Whether the goods listed in the List I are eligible for Customs Notification benefit of Sr. No. 39 (read with S.No. 8) of ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....lassification stems from the following decisions of CESTAT and CAAR: - 2.5.1 M/s. Ingram Micro India Private Limited Versus Principal Commissioner of Customs (Import), New Delhi [2022 (2) TMI 308 - CESTAT NEW DELHI] 2.5.2 Cloudwalker Streaming Technologies Pvt Ltd Versus Commissioner Of Customs (NS-V), Raigad [2022 (1) TMI 1078 - CESTAT Mumbai] 2.5.3 M/s. Supertron Electronics Pvt. Ltd, Versus Commissioner of Customs, Import, Chennai-II, Customs [2023 (6) TMI 652 - Authority For Advance Rulings Customs, New Delhi] [Customs Advance Ruling No .- CAAR/Del/10/2023 in Application No. VIII/CAAR/Del/54/2022 dated 08.05.2023] 2.5.4 In Re: M/s. Brightpoint India Pvt. Ltd., [2023 (6) TMI 657 - Authority For Advance Rulings Customs, Mumbai. 2.6 Further, it is submitted that the Applicant is engaged in manufacturing IFPDs. Since all the items mentioned supra go into the manufacture of IFPD,s the Applicant is eligible for availing NIL BCD benefit under S. No. 39 (read with S.No.8) of Customs Notification No. 24/2005 dated 01.03.2005 by following the procedure set out in Import of Goods under Concessional Rate of Duty Rules, 2017 (IGCR Rules, 2017). This No....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ents, such as different sizes and resolutions. This modularity is key to creating high-quality AIO Computer (IFPD) tailored to various applications. Open Cell is the "screen" of the liquid crystal display, but without any of the electronics or lights behind it i.e., without drivers or control circuits. It's like the raw canvas that will eventually become a complete display when all other parts are added. The 'Open Cells" for which Advance Ruling is sought by the Applicant are imported without drivers or control circuits. Classification: The Applicant submits that as per their understanding 'Open Cells' are appropriately classifiable under CTH 8524 which covers 'Flat panel Display modules, whether or not incorporating tough sensitive screens'. It is submitted that as per the explanatory notes to the heading 8524 published in HSN 2022 by WCO, the heading 8524, inter alia, includes Flat panel display modules without drivers or control circuits, which are generally referred to as 'cells'. Accordingly, the Open Cells would be classified under the heading 8524 in this version of Harmonised System of Nomenclature (HSN) made effective from 01.01.202....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... No . Heading, sub-heading or tariff item Description *** *** *** 17 8524 11 10, 8524 11 90, 8524 12 10, 8524 12 90, 8524 19 90, 8524 19 90, 8524 91 10, 8524 91 90 8524 92 10, or 8524 92 90, 8524 99 10, 8524 99 90 Flat panel displays of a kind used in automatic data processing machines and telecommunication apparatus, *** *** *** S. No. 29 of Customs Notification No. 24/2005-Cus: It is also submitted that S. No. 29 of Customs Notification No. 24/2005-Cus dated 01.03.2005 as amended from time to time provides for exemption from BCD for goods falling under inter alia CTI 8524 11 10 and CTI 8524 11 90 for Liquid Crustal Devices for goods falling under S. Nos. 1 to 38A of the said notification. Since the Open Cells under consideration are for the goods mentioned at S.No.8 of the said notification, it is submitted that these goods are also eligible for NIL BCD under S. No. 29 of Customs Notification No. 24/2005-Cus. The relevant portion of S. No. 29 of the said notification No. 24/2005 dated 01.03.2005 is extracted below. Sr. No . Heading, sub- heading or tariff item Description *** *** *** 29 8524 11 10, 8524 11....
X X X X Extracts X X X X
X X X X Extracts X X X X
....iate classification according to the Applicant's understanding is CTI 84733090 and the applicable BCD is NIL which is the Tariff Rate. Notification: If imported without adhering to IGCR, 2007: The appropriate classification of IR Touch Frame, according to the Applicant's understanding, is CTI 84733090 and the applicable BCD is NIL which is the Tariff Rate. if imported by following the procedure under IGCR, 2007: It is submitted that as per the understanding of the Applicant, since the IR Touch Frames are used in their factory for manufacturing IFPDs these goods are also eligible for NIL BCD benefit under S. No. 39 (read with S.No.8) of Customs Notification No. 24/2005 dated 01.03.2005 by following the procedure set out in IGCR Rules, 2017. The benefit of this notification is applicable irrespective of the classification of the goods under any Chapter except Chapter 74. iii. Main/ Mother Board of various configurations: Description and Technical Parameters: The Applicant further submits that Main/ Mother Boards are mother boards of various configurations are critical components that integrates functionalities into a single unit: p....
X X X X Extracts X X X X
X X X X Extracts X X X X
..... Classification: The LED backlit are classified under CTH 8541 which covers which covers photo sensitive devices "8541: SEMICONDUCTOR DEVICES (FOR EXAMPLE, DIODES, TRANSISTORS, SEMICONDUCTOR BASED TRANSDUCERS); PHOTOSENSITIVE SEMICONDUCTOR DEVICES, INCLUDING PHOTOVOLTAIC CELLS WHETHER OR NOT ASSEMBLED IN MODULES OR MADE UP INTO PANELS; LIGHTEMITTING DIODES (LED), WHETHER OR NOT ASSEMBLED WITH OTHER LIGHTEMITTING DIODES (LED); MOUNTED PIEZO-ELECTRIC CRYSTALS" More specifically, as per the understanding of the Applicant, the LED Backlit are appropriately classifiable under CTI 8541 41 00 for which the Tariff Rate of BCD is NIL. 8541 30 90 --- Other - Photosensitive semiconductor devices, including photovoltaic cells whether or not assembled in modules or made up into panels; light-emitting diodes (LED): 8541 41 00 -- Light-emitting diodes (LED) 8541 42 00 -- Photovoltaic cells not assembled in modules or made up into panels 8541 43 00 - Photovoltaic cells assembled in modules or made up into panels Notification: If imported without adhering to IGCR, 2007: LED backlit imported by the Applica....
X X X X Extracts X X X X
X X X X Extracts X X X X
....munication, immersive multimedia experience, and interactive learning environments. It is further seen that this component is crucial and integral part of the IFPDs. Classification: The speakers imported by the Applicant is used in the manufacturing of IFPDs. Hence as per the Applicant's understanding the aforesaid items are appropriately classifiable under CTH 8518 29 90. If imported by following the procedure under IGCR, 2007: It is submitted that as per the understanding of the Applicant, since the 'Speakers" are used in their factory for manufacturing IFPDs these goods are also eligible for NIL BCD benefit under S. No. 39 (read with S.No.8) of Customs Notification No. 24/2005 dated 01.03.2005 by following the procedure set out in IGCR Rules, 2017. The benefit of this notification is applicable irrespective of the classification of the goods under any Chapter except Chapter 74. vi Body of IFPD: Description and Technical Parameters: Body of the IFPDs typically refers to the physical structure or enclosure that houses the internal components of the display. The body of the IFPDs to be imported by the Applicant provide for structural supp....
X X X X Extracts X X X X
X X X X Extracts X X X X
....t out in IGCR Rules, 2017: The benefit of this notification is applicable irrespective of the classification of the goods under any Chapter except Chapter 74. Hence, if any other classification other than CTI 8473 30 99is determined by the Respected CAAR, the Applicant prays that they are eligible for Nil Rate of Duty by following the procedure set out under IGCR, 2017. vii Toughened Glass: Description and Technical parameters: The Applicant submits that toughened glass also known as tempered glass, is a crucial component in IFPDs. Its strength and durability significantly enhance the overall performance and longevity of these devices. The toughened glass for the IFPDs provide for protection against physical damage, it enhances touchscreen functionality, improves display quality, and further provides for safety and durability. Toughened glass is an essential component in the manufacturing of IFPDS as they provide protection, enhance touchscreen functionality, improves display quality, and ensures safety and durability. Its technical properties make it a reliable and valuable choice for interactive devices such as IFPDs. Classification: It is submitted tha....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... IFPDs. Hence as per the Applicant's understanding the aforesaid items are appropriately classifiable under CTH 9001 20 00. If imported by following the procedure under IGCR, 2007: It is submitted that as per the understanding of the Applicant, since the 'diffuser sheets, reflector sheets and prism sheets" are used in their factory for manufacturing IFPDs these goods are also eligible for NIL BCD benefit under S. No. 39 (read with S.No.8) of Customs Notification No. 24/2005 dated 01.03.2005 by following the procedure set out in IGCR Rules, 2017. The benefit of this notification is applicable irrespective of the classification of the goods under any Chapter except Chapter 74. OTHER IMPORT ITEMS FOR MANUFACTURING OF IFPDs PROPOSED TO BE IMPORTED BY FOLLOWING THE PROCEDURE SET OUT IN IGCR RULES, 2017. It is submitted that the Applicant also proposes to import the following goods and avail benefit of Customs Duty Exemption vide S. No. 39 (read with S.No.8) of Customs Notification No. 24/2005 dated 01.03.2005 by following the procedure set out in IGCR Rules, 2017. The benefit of this notification is applicable irrespective of the classificatio....
X X X X Extracts X X X X
X X X X Extracts X X X X
....her than CTI 8473 30 99is determined by the Respected CAAR, the Applicant prays that they are eligible for Nil Rate of Duty by following the procedure set out under IGCR, 2017. The Applicant has submitted that a manufacturing facility has been established under the Make in India initiative for the indigenous production of Interactive Flat Panel Displays (IFPDs). The Applicant has applied for Advance Ruling for the sake of clarity in the customs classification, rate of duty and eligibility for benefit of notifications. The Applicant submitted that in respect of the all the above- mentioned goods in the List for which the appellant seeks Advance Ruling, the Applicant has submitted their understanding of classification and benefit of notification. However, if any other alternative or more appropriate classification is considered by the Respected AAR then the Applicant humbly submits then their eligibility for availing benefit NIL BCD under S. No. 39 (read with S.No.8) of Customs Notification No. 24/2005 dated 01.03.2005 by following the procedure set out in IGCR Rules, 2017 may kindly be considered. 3. The personal hearing in the matter was conducted on 03.12.2024 in the office ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....re of a special grade, distinct from those used in consumer TVs or monitors. These are specifically engineered to meet the requirements of large-format interactive displays, offering superior brightness, durability, and enhanced response times, essential for IFPD applications. 2 Infrared (IR) Touch Frame 847330 90 Nil S. No. 39 (read with S.No.8) of C.N. 24/2005- Cus dated 01.03.2005 by following the procedure set out in IGCRS Rules, 2022 The IR touch frames are custom-built for IFPDs, supporting multi-touch functionality with high precision and responsiveness. They also enable advanced handwriting recognition, a critical feature for interactive applications in educational and corporate environments. These frames are incompatible with non-interactive devices. 3 Main/Mother Board of various configurations 847330 20 Nil S. No. 39 (read with S.No.8) of C.N. 24/2005- Cus dated 01.03.2005 by following the procedure set out in IGCRS Rules, 2022 The motherboards used in IFPDs are designed for large display sizes and equipped to handle the higher data processing requirements necessary for seamless touch response, wireless connectiv....
X X X X Extracts X X X X
X X X X Extracts X X X X
....e toughened glass used in IFPDs is designed to withstand frequent usage to withstand the wear and tear, also this comes in a very particular thickness which is used only in IFPD manufacturing, It ensures durability without compromising touch sensitivity and is exclusive to large- format interactive devices. 8 Diffuser, Reflection, and Prism Sheet 9001 2000 Nil 18% S. No. 39 (read with S.No.8) of C.N. 24/2005- Cus dated 01.03.2005 by following the procedure set out in IGCRS Rules, 2022 These specialized optical layers are engineered to ensure the ideal brightness and image uniformity required for IFPDs. Unlike standard displays, they are designed to adjust brightness levels dynamically to suit both static content display and real-time writing. Moreover, they are non-harmful to the eyes, ensuring a safe viewing experience even from close distances, making them uniquely suited for interactive and prolonged use. 9 Wifi/Bluetooth Antenna 8473 3099 Nil 18% S. No. 39 (read with S.No.8) of C.N. 24/2005- Cus dated 01.03.2005 by following the procedure set out in IGCRS Rules, 2022 These antennas are specifically integrated into IFPDs to support wirel....
X X X X Extracts X X X X
X X X X Extracts X X X X
....plicant for compliance of the conditions of the Notification. 4.2.1 Prior information in common portal vide Form IGCR-1: The Applicant shall give one time prior information in common portal in Form IGCR-1 4.2.2 Generation of IIN : On acceptance of the information, an Import of Goods at Concessional Rate of Duty(IGCR) Identification Number (IIN) is generated in the system against such information. The IIN should be mentioned in the Bill of Entry. 4.2.3 Submission of continuity bond: The Applicant shall submit a continuity bond and undertaking with such suretv or security as deemed appropriate by the Deputy Commissioner of Customs or Assistant Commissioner of Customs having jurisdiction over the premises where the goods imported shall be put to use for manufacture of goods or for rendering output service or being put to use for a specified end use. 4.2.4 Filing of Bill of Entry: The Applicant will file Bills of Entry indicating IIN and Continuity Bond Number. After assessment by the proper officer of customs, the goods are cleared by electronically debiting the continuity bond. 4.2.5 Form IGCR3 - Submission of monthly statement: The Applic....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ed." The sub-heading 8471 4190 includes, inter alia, "Other automatic data processing machines" comprising in the same housing at least a central processing unit and an input and output unit, whether or not combined. 5.4 It was pointed out that Chapter Note 6 to Chapter 84 provides specific interpretative guidance for Heading 8471. Note 6(A) defines "automatic data processing machines" as machines that are capable of: * storing processing programs and the data necessary for execution, * being freely programmable by the user, * performing arithmetic computations as specified by the user, and * executing a processing program that allows for logical decision-making during the processing run without human intervention. Note 6(B) and 6(C) address the possibility of these machines being in the form of systems composed of multiple units, and define the criteria for a unit to be considered part of such systems. These include principal or sole use within an ADP system, connectivity to the central processing unit, and ability to send or receive data in a compatible form. However, under Note 6(D), it was emphasized that certain items presented sepa....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... - Other, * 8528 52 00 - Capable of directly connecting to and designed for use with an ADP machine of Heading 8471, * 8528 59 00 - Other. 5.9 The Commissionerate also submitted that Interactive Flat Panels are commonly referred to as smart boards or interactive display panels, and not as ADP machines or computers. These are specially designed large-format display units with built-in interactive features. Accordingly, they cannot be considered ADP machines under CTH 8471. The Commissionerate drew an analogy to cellular Android phones, which-despite incorporating ADP functionality and running on Android OS-are classified as cellular phones due to their primary function being communication. By the same logic, the subject goods are primarily used for interaction through display. and are thus classifiable under sub-heading 8528 59 00 as "other" monitors. 5.10 The Commissionerate also informed that in a similar case, an Order-in-Original No: 108256/2024 dated 18.07.2024 had been issued by the Commissioner of Customs, Chennai (Import), wherein Interactive Flat Panel Displays were classified under 8528 59 00. 5.11 .It was further opined that the items listed by ....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... Rules . of Interpretation (GIR). The General Rules of Interpretation (GIR), along with Chapter Notes, Section Notes, and HSN Explanatory Notes, guide the proper classification of imported goods based on their nature, function, and composition. * GIR Rule 1: The titles of Sections, Chapters, and Subchapters are provided for convenience of reference and do not determine classification. * GIR Rule 2: Any reference to a particular material or good includes its parts or accessories, unless the context clearly requires otherwise. * GIR Rule 3: Goods are classified based on their specific description. If they cannot be classified under the relevant heading; they should be classified under the heading that describes the goods in the most specific manner. * GIR Rule 4: If goods cannot be classified under the preceding rules, they should be classified under the heading that appears last. * GIR Rule 5: Specific goods within a chapter or subheading take precedence over general descriptions. * GIR Rule 6: The HSN Code system is applied to determine the final classification. Rule 1 of GIR provides that for legal purposes, classification s....
X X X X Extracts X X X X
X X X X Extracts X X X X
....1st February 2025 <https://www.indiabudget.gov.in/doc/cen/dojstru1.pdf>, issued by TRU-I CBIC, New Delhi, and circulated to all field formations for necessary information and action. The relevant changes made under Chapter 85 are extracted below for ease of reference: https://www.indiabudget.gov.in/doc/cen/dojstru1.pdf Chapter 85: 1) BCD is being increased from 10% to 20% on Interactive Flat Panel Displays (CBU) classified under tariff item 8528 59 00. [Clause 98(b) of the Finance Bill. 2025 read with Third Schedule refers/. By virtue of declaration under the Provisional Collection of Taxes Act, 2023, this increase will come into force with effect from midnight of 1 February/2'' February, 2025. [Clause 98(a) of the Finance Bill, 2025 read with Second Schedule refers}. However, all goods classified under tariff item 8528 59 00, other than Interactive Flat Panel Display (CBU) will continue to attract 10% BCD under S.No 515C of Notification No. 50/2017-Customs dated 30 June, 2017 amended by Notification No. 5/2025 Customs dated 1" February,2025 2) BCD is being reduced to 5% on Open Cell with or without touch classified under heading 8524 for....
X X X X Extracts X X X X
X X X X Extracts X X X X
....tracted Basic Customs Duty (BCD) of 10%. In the 2025-26 Budget; BCD on Interactive Flat Panel Displays (IFPDs) classified under tariff item 85285900 was increased from 10% to 20% with effect from 2nd February, 2025 vide Section 103 (a) read with Second Schedule of the Finance Act, 2025 and declaration under the Provisional Collection of Taxes Act, 2023. However, all goods classified under tariff item 85285900 other than IFPD was continued at 10% BCD with 1GCR condition vide entry at S. No. 515C of the Notification No. 50/2017-Customs dated 30.06.2017. This was to prevent circumvention of the higher duty on IFPDs. The intent was not to charge 20% on monitors other than IFPDs. 2. Industry associations have sought clarification regarding compliance with IGCR condition under said entry at S. No. 515C of the Notification No. 50/2017-Customs since the imported monitors are not used in further manufacturing activity. After examining the issue, vide Notification No. 23/2025-Customs dated 04.04.2025, the entry at S. No. 515C of the Notification No. 50/2017-Customs dated 30.06.2017 has been amended to remove the IGCR condition. For distinguishing IFPDs from monitors other than IFPDs....
X X X X Extracts X X X X
X X X X Extracts X X X X
....mity in the classification of goods and the levy of duty thereon. It further mandates that all customs officers and other persons engaged in the implementation of the Act are required to observe and comply with such orders, instructions, and directions issued by the Board. 6.10 The Hon'ble Supreme Court, in the case of CCE v. Dhiren Chemical Industries [2002 (139) E.L.T. 3 (S.C.)], held that circulars issued by the Central Board of Excise and Customs are binding on the Revenue authorities. This position was reaffirmed by the Hon'ble Supreme Court in CCE, Bolpur v. Ratan Melting & Wire Industries [2008 (12) S.T.R. 416 (S.C.)], wherein it reiterated that circulars issued by the Board are binding on the departmental officers. Thus, it is a well-settled legal principle that the circulars issued by the Board are binding on the Revenue. 6.11 In view of the above discussions, it can be deduced that the subject goods "Interactive Flat Panel", have been clearly classified under Customs Tariff Item (CTI) 8528 59 00 of the Customs Tariff Act, 1975, as per the clarification provided in Circular No. 12/2025-Customs dated 7th April 2025. 6.12 As per the Circular No. 12/2025 date....
X X X X Extracts X X X X
X X X X Extracts X X X X
....HSN) by the Worid Customs Organization (WCO). An Open Cell is a semi-finished display module that comprises essential components such as glass substrates, liquid crystals, colour filters, and polarizers. However, it lacks key elements like the backlight unit, driver ICs, control circuits, and housing. It serves as the foundational display component, or "screen," but cannot function independently as a display or monitor. Given this nature, it is fundamentally distinct from general-purpose parts and accessories typically classified under Heading 8529. Heading 8529 of the Customs Tariff covers parts suitable for use solely or principally with apparatus of Headings 8525 to 8528, including monitors. While Open Cells are ultimately integrated into such apparatus (specifically IFPDs under Heading 8528 59 00), their classification does not default to Heading 8529 because they are more specifically described elsewhere in the tariff schedule. This principle is laid down in Note 2(a) to Section XVI and Note 2 to Chapter 85, which clearly state that parts and accessories that are themselves described under a specific heading (such as 8524) must be classified under that heading, even if they ar....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ned exclusively for IFPDs and cannot be used independently, it is a part suitable for use solely with the apparatus of Heading 8528, therefore it is classifiable under 8529 90 90 4. LED Backlit Module (CTI: 8529 90 90) This module comprises LED arrays for backlighting the LCD. Though the LEDs themselves may fall under 8541 when standalone, in the context of IFPDs, this backlight module is classified under 8529 90 90 as it forms an essential part of the monitor and functions solely within it. 5. Speakers (CTI: 8529 90 90) Custom-engineered speakers for IFPDs ensure optimal audio output in interactive settings. Despite being sound reproducing devices, their design and integration solely with IFPDs justifies classification as a part of the monitor under 8529 90 90. 6. Body (CTI: 8529 90 90) The body or enclosure of IFPDs provides structural integrity, housing for internal components, ventilation, and support for connectivity ports. Since it is designed exclusively for IFPDs, it is considered a part classifiable under 8529 90.90. 7. Toughened Glass (CTI: 8529 90 90) Used as a protective outer layer, this specially tempered glass is tailored in thickn....
X X X X Extracts X X X X
X X X X Extracts X X X X
....r the provisions of this Act. 6.17 The Applicant has sought exemption from Basic Customs Duty (BCD) under Notification No. 24/2005-Cus dated 01.03.2005, specifically relying on Sr. No. 39 read with Sr. No. 8 of the said notification. As per the structure of the notification, Sr. No. 8 provides exemption for "all goods falling under Heading 8471"-which includes Automatic Data Processing Machines (ADPMs). Sr. No. 39 provides exemption to "all goods of any Chapter (except Chapter 74)" that are used in the manufacture of items covered under Sr. Nos. 1 to 38, subject to compliance with the Customs (Import of Goods at Concessional Rate of Duty) Rules, 2022 (IGCRS Rules). The Applicant's reliance on this entry is based on their prior understanding that Interactive Flat Panel Displays (IFPDs) are classifiable under CTH 8471, thereby bringing the manufactured final product within the scope of Sr. No. 8, and consequentially, making Sr. No. 39 operable for parts and components. However, this view is now untenable in light of CBIC Circular No. 12/2025-Cus dated 07.04.2025, and authoritative rulings including the Netlink ICT Pvt. Ltd. Advance Ruling, which clarify that IFPDs are correctl....
X X X X Extracts X X X X
X X X X Extracts X X X X
....6.19 The jurisdictional Commissionerate has contended that the subject goods, i.e. Interactive Flat Panel is classifiable under CTI 85285900 (Other) of the First Schedule of the Customs Tariff Act, 1975. I concur with the view expressed by the department. 6.20 Considering the above facts, the classification of the product should be analyzed by focusing on the following key aspects: the General Rules of Interpretation (GRI), the relevant headings and sub-headings of the First Schedule along with the applicable Section, Chapter, and Explanatory Notes, and the principal function of the product. On the basis of the above discussions, I find that the classification of the major parts/components/sub-assemblies that go into the manufacturing of IFPDs to be imported is as detailed below: Component Description HS Code Open Cell Foundational module for manufacturing AIO computers, includes Glass Substrate, Liquid Crystals, Colour Filters, and Polarizers. Does not include backlight, drivers, or housing. 8524 19 90 Infrared (IR) Touch Frame Infrared LEDs and sensors enabling touch interactivity in displays. Converts standard non- touch displays into touch-enabled dev....