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Transparent Flexible LED Films Not Signalling Devices: CAAR Mumbai
Case Law Details
- Case Name
- In re SBH Impex (CAAR Mumbai)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- Advance Rulings, CAAR
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In re SBH Impex (CAAR Mumbai)
CAAR Mumbai held that flexible transparent LED display films used for digital signage and advertising are classifiable as “Other Monitors” under Tariff Item 8528.59.00. The ruling clarified that such LED films are not indicator panels or flat panel display modules but finished display systems designed for video and promotional use.
Background
SBH Impex sought an advance ruling from the Customs Authority for Advance Rulings (CAAR), Mumbai on the correct classification of its proposed imports—transparent flexible LED display films (models P5, ...
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