In re Trust Technological Industries (CAAR Delhi)
Summary: Customs Authority of Advance Rulings, Delhi, in the application filed by M/s Trust Technological Industries, examined the classification of Electronic Components: LED Seven Segment Display proposed to be imported for trading and domestic marketing. The application was received on 12.05.2026 under Section 28-H of the Customs Act, 1962, and the applicant sought classification under CTH 8541 41 00. The applicant submitted that the product consists of seven Light Emitting Diodes connected in a fixed configuration, with an optional eighth LED for decimal display, common and individual segment pins, casing and plastic protective cover, and is intended to display numerals from 0 to 9. The jurisdictional Customs Commissionerate stated that the claimed classification was legally acceptable, subject to physical verification confirming that the device consisted solely of multiple LEDs electronically connected in a single encapsulated package or assembly without integrated driver, rectifier or control circuitry. After considering the application, departmental comments and personal hearing held on 06.08.2026, the Authority found that the product comprises electrically connected LEDs, does not incorporate elements for providing power supply or power control, and is intended to operate through external electrical input. Applying GRI 1, GRI 6, Chapter Note 12(a)(ii) to Chapter 85 and the HSN Explanatory Notes, the Authority held that the LED Seven Segment Display merits classification under Heading 8541, specifically CTI 8541 41 00 — “Light-emitting diodes (LED)”.
