LCD panel components is to be classified separately from final article

Xiaomi Technology India Limited Vs Commissioner of Customs (CESTAT Bangalore) In a recent case, M/s. Xiaomi Technology India Limited v. The Commissioner of Customs [Customs Appeal No. 20653 of 2021 dated July 07, 2023], the CESTAT, Bangalore made a significant ruling. They overturned the Commissioner (Appeal)’s decision and clarified the classification of Liquid Crystal Display (LCD) Panels. According to the CESTAT, LCD Panels should be classified under tariff entry 9013 8010. This decision was based on the understanding that LCD panels have applications beyond just television sets. Furt...