In Re Online Instruments (India) Pvt. Ltd. (CAAR Mumbai)
CAAR ruling on Classification and Notification Benefit in respect of various parts/components/sub-assemblies etc for Interactive Flat Panel Display’
Summary: Online Instruments (India) Pvt. Ltd., a company engaged in the manufacturing and sale of Interactive Flat Panel Displays (IFPDs), has approached the Customs Authority for Advance Rulings (CAAR), Mumbai, seeking clarification on the customs classification and eligibility for notification benefits for various parts and components it intends to import. The company is establishing a manufacturing unit in Bengaluru as part of the ‘Make in India’ initiative for the assembly of IFPDs.
The application, filed on October 4, 2024, seeks advance rulings on two primary questions: the correct customs classification of nine specific types of goods and other miscellaneous parts, and whether these imported goods are eligible for the concessional rate of Basic Customs Duty (BCD) under Serial Number 39 (read with S.No. 8) of Customs Notification No. 24/2005 dated March 1, 2005, by following the procedure outlined in the Import of Goods under Concessional Rate of Duty Rules, 2017 (IGCR Rules, 2017).
Online Instruments detailed the specific components for which the ruling is sought. These include Open Cells, Infrared (IR) Touch Frames, Three-in-One Main Boards, LED Backlights, Speakers, IFPD Bodies, Toughened Glass, Diffuser, Reflector, and Prism Sheets, and Wifi Access Points, along with other parts.
