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, printed circuit board and related components for incorporation into a vehicle dashboard. According to the application, at the time of import the assembly could perform multimedia-related display functions such as audio and media control, navigation, connectivity, vehicle settings, camera feeds, over-the-air updates and ADAS information upon connection to a power source. After further manufacturing in India, additional functions including speedometer, fuel gauge, warning indicators, trip information, gear display and communication with vehicle systems would be enabled, after which the finished Display Assembly would be supplied to original equipment manufacturers for installation in motor vehicles.
The applicant sought rulings on:
- Whether the imported “Display Closing Assy” should be classified under Customs Tariff Heading (CTH) 8524.91 or CTH 8527.29 of the First Schedule to the Customs Tariff Act, 1975.
- Whether exemption under Serial No. 29 read with Serial No. 17 of Notification No. 24/2005-Customs dated 01.03.2005 would be available.
Applicant’s submissions
