Transparent Flexible LED Films Not Signalling Devices: CAAR Mumbai

In re SBH Impex (CAAR Mumbai) CAAR Mumbai held that flexible transparent LED display films used for digital signage and advertising are classifiable as “Other Monitors” under Tariff Item 8528.59.00. The ruling clarified that such LED films are not indicator panels or flat panel display modules but finished display systems designed for video and promotional use. Background SBH Impex sought an advance ruling from the Customs Authority for Advance Rulings (CAAR), Mumbai on the correct classification of its proposed imports—transparent flexible LED display films (models P5, P6, P8, P10, P15,...