Optical Sheets Classified as TV Parts Since Solely Designed for LED Use: CAAR Mumbai

In re Samsung India Electronics Private Limited (CAAR Mumbai)

Samsung India Electronics Private Limited filed an application before the Customs Authority for Advance Rulings (CAAR), Mumbai under Section 28H(1) of the Customs Act, 1962, seeking classification of two imported products: (i) Optical Sheet-Complex (BN61-20395A) and (ii) Optical Sheet-High Color (BN61-20400A). The applicant proposed classification under CTH 9002 9000 as mounted optical elements, alternatively under CTH 9001 as unmounted optical elements, and rejected classification under CTH 8529 as parts of LED televisi

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