Case Law Details
In re Holitech India Pvt. Ltd. (CAAR Delhi)
The question under the application for advance ruling relates to classification of goods. Further, it is also observed that Sub-section (b) of section 28E of the Customs Act, 1962 lays down that Advance Ruling means a written decision on any of the questions referred to in section 28H raised by the applicant in his application in respect of any goods prior to its importation or exportation. However, I note that the concerned Principal Commissioner has informed that parts of display assembly are regularly being imported by the importer (applicant), thus seeking ruling on classification of parts of display assembly would not be in accordance with Sub-section (b) of section 28E of the Customs Act, 1962. I also note that the concerned Principal Commissioner has commented that based on the additional submissions made by the applicant, the display and its parts, appear to be classified under 8524 & 8529 respectively, as goods are not equipped with components for converting video signal.
12. In light of the foregoing, I intend to give ruling only on classification of display assembly/module, as described in the application for advance ruling. The applicant has stated that display assembly main structure consist of cover glass, contrast enhancement film, flexible printed circuit & integrated circuit on TFT glass and back light unit. It is relevant to mention that in para 4.1 of CBIC Circular No. 14/2022-Customs dated 18.08.2022, Meity has been quoted stating that what are the constituents of the display assembly. Comparing the list of items mentioned in the circular with that of items declared to be part of display assembly imported by the applicant, I find that these items are mentioned at serial no. b, c, h and j of the list given in para 4.1 of the above circular. It is also clarified that display unit is not equipped with components for converting video signals, decoder IC, scaler IC and any application processor. I have gone through the possible headings viz 8517, 8524 etc. and GRI and HSN Explanatory Notes thereof. I also notice that for the purposes of heading 8524, the declaration of the applicant satisfy conditions of Chapter Note 7 of Chapter 85, thereby Display assembly/module, as described in the application for advance ruling merit classification under Sub-heading 85249100.
FULL TEXT OF ORDER OF CUSTOMS AUTHORITY OF ADVANCE RULING, DELHI
M/s Holitech India Pvt. Ltd, Plot No. 67, Ecotech-1, Extension-1, Greater Noida, Gautam Budh Nagar, U.P-201310 having IEC No. AAECH5048J and PAN-AAECH5048J (applicant, in short) has filed an application dated 22.03.2022, received in this office on 04.04.2022, seeking advance ruling under section 28-H of the Customs Act, 1962 before the Customs Authority for Advance Rulings, New Delhi (CAAR, New Delhi in short). The application was accordingly registered under Serial No. 08/2022 dated 04.04.2022.
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