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CAAR Delhi Classifies Automotive Display Module as Motor Vehicle Part, Denies Customs Exemption
Case Law Details
- Case Name
- In re Continental Automotive Component (India) Private Limited (CAAR Delhi)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- CAAR
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In re Continental Automotive Component (India) Private Limited (CAAR Delhi)
The Customs Authority for Advance Rulings (CAAR), New Delhi, considered an application dated 12.01.2026 filed under Section 28-H of the Customs Act, 1962 by Continental Automotive Component (India) Private Limited seeking an advance ruling on the classification of a proposed import, namely “Display Closing Assy”, and the applicability of Notification No. 24/2005-Customs dated 01.03.2005.
The applicant proposed to import a semi-finished automotive display module comprising liquid crystal display screens, pri...
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