Classification of LCD Panels and PCBs for Automotive Use: CAAR Delhi Ruling

In re Clarion India Private Limited (CAAR Delhi) The case at hand involves the classification of various components, such as LCD panels, touch screens, and printed circuit boards (PCBs), used in automotive infotainment systems under the Customs Tariff. The applicant imports LCD panels for assembly into car audio systems, which are then integrated into vehicles by original equipment manufacturers. The LCD panels, which function as flat panel display modules, are classified under tariff heading 8524, specifically as a part of the infotainment system for motor vehicles. These panels meet the crit...