Display assembly/module merit classification under Sub-heading 85249100

In re Holitech India Pvt. Ltd. (CAAR Delhi) The question under the application for advance ruling relates to classification of goods. Further, it is also observed that Sub-section (b) of section 28E of the Customs Act, 1962 lays 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), th...