CAAR Delhi Allows Duty Exemption on OLED Display Parts for Laptops & Tablets

Page ContentsIn re Samsung Display Noida Private Limited (CAAR Delhi)Background and ApplicationIssue for ConsiderationFindings of the AuthorityInternational Trade ContextConclusion and Ruling In re Samsung Display Noida Private Limited (CAAR Delhi) The Customs Authority for Advance Rulings (CAAR), Delhi, in the matter of In re Samsung Display Noida Pvt. Ltd., examined whether the applicant was eligible for exemption under Serial No. 39 of Notification No. 24/2005-Customs dated 01.03.2005, as amended, in respect of imports of inputs and parts used in the manufacture of OLED displays for laptops...