In re Orpak Systems India Private Limited (CAAR Mumbai)
Customs Authority for Advance Rulings (CAAR), Mumbai, has issued a significant ruling concerning the classification of “Indicator Panels Incorporating Liquid-Crystal Display (LCD) Screen, Decoder Integrated Circuit (IC), and Processor IC” used in fuel dispensing systems. The ruling, in the case of In re Orpak Systems India Private Limited, concludes that these components are appropriately classified as parts of fuel pumps under Customs Tariff Item (CTI) 84139190, rather than as indicator panels or flat panel display modules.
The applicant, Orpak Systems India Private Limited, sought an advance ruling on whether the product should be classified under CTH 8531 as indicator panels or under CTH 8524 as Flat Panel Display modules. The applicant described the product as an “indicator panel” designed to display fuel volume and price in fuel dispensing systems, asserting its role as a critical user interface.
However, the CAAR observed that the product is commercially known as a fuel dispenser display board or display screen, not an “indicator panel.” Publicly available information supported this, defining display modules as electronic components providing visual output with integrated display panels, backlighting, and control circuitry. The CAAR concluded that the product, with its LCD screen, decoder IC, and processor IC, functions as a display module for fuel pumps, specifically communicating real-time transaction data.
