In re Samsung Display Noida Private Limited (CAAR Delhi)
The Customs Authority for Advance Rulings, Delhi ruled on the tariff classification of “Window Glass” imported for use in electronic display assemblies used in mobile phones, tablets, and laptops. The authority examined whether the product should be classified as “safety glass” under Heading 7007 or as a part of display modules under Heading 8529 of the Customs Tariff Act. Although the Window Glass is chemically toughened glass and shares physical characteristics with safety glass, CAAR held that its sole and principal use is as an integral and indispensable component of a display assembly. Relying on Section Notes to Section XVI, HSN Explanatory Notes, and the functional-use test, the authority concluded that safety glass incorporated as a part of machines must be classified with those machines. Since display assemblies fall under Heading 8524, parts used solely or principally with them are classifiable under Heading 8529. Accordingly, CAAR held that Window Glass merits classification under tariff item 8529 90 90, rejecting classification under Heading 7007.
FULL TEXT OF THE ORDER OF CUSTOMS AUTHORITY OF ADVANCE RULING, DELHI
M/s. Samsung Display Noida Private Limited, Block B1-D, Sector 81, Phase — II, Noida, Uttar Pradesh 201305 (herein referred to as “applicant”), having IEC No. ABCCS3215K submitted an application dated 17.10.2025 before the Customs Authority for Advance Rulings, New Delhi (CAAR, New Delhi in short) for obtaining Advance Ruling under Section 28H of the Customs Act, 1962, to seek clarity on the classification on the import of some items to India. The application was accordingly registered under Serial No. 135/2025 dated 17.10.2025.
