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2022 (12) TMI 1475 - AUTHORITY FOR ADVANCE RULING, CUSTOMS, DELHIClassification of goods sought to be imported - display assembly/module - to be classified under heading 8524 or not - Sub-section (b) of section 28E of the Customs Act, 1962 - HELD THAT:- The applicant has stated that display assembly main structure consist of cover glass, contrast enhancement film, flexible printed circuit & integrated circuit on TFT glass and back light unit. It is relevant to mention that in para 4.1 of CBIC Circular No. 14/2022-Customs dated 18-8-2022, Meity has been quoted stating that what are the constituents of the display assembly. Comparing the list of items mentioned in the circular with that of items declared to be part of display assembly imported by the applicant, it is found that these items are mentioned at serial no. b, c, h and j of the list given in para 4.1 of the above circular. It is also clarified that display unit is not equipped with components for converting video signals, decoder IC, scaler IC and any application processor. On going through the possible headings viz 8517, 8524 etc. and GRI and HSN Explanatory Notes thereof. It is also noticed that for the purposes of heading 8524, the declaration of the applicant satisfy conditions of Chapter Note 7 of Chapter 85, thereby Display assembly/module, as described in the application for advance ruling merit classification under Sub-heading 8524 91 00.
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