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Case Law Details

Case Name : Xiaomi Technology India Limited Vs Commissioner of Customs (CESTAT Bangalore)
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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

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