TMI BlogAmendment to S. No. 515A of notification No. 50/2017-CustomsX X X X Extracts X X X X X X X X Extracts X X X X ..... pal Chief Commissioner/Chief Commissioner of Customs/Customs (Preventive). All Principal Chief Commissioner/Chief Commissioner of Customs Central Tax All Principal Commissioner/ Commissioner of Customs/Customs (Preventive). All Principal Commissioner/Commissioner of Customs Central Tax All Principal Director Generals/Director Generals under CBIC Madam/Sir, Subject: Amendment ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r to the proper tariff classification in view of the newly introduced heading 8524 for Flat Panel Display Modules in the Customs Tariff Act, as amended with effect from 01.01.2022. It may be noted that the issue has arisen in view of the new HSN 2022 introduced by the World Customs Organisation (WCO) to replace the HSN 2017 nomenclature for classification. 3. The matter was examined. The ent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or control circuits, which are generally referred to as 'cells'. Accordingly, the Open Cells would be classified under the heading 8524 in this version of Harmonised System of Nomenclature (HSN) made effective from 01.01.2022. However, the parts of Open Cells are still classified under the heading 8529, which covers 'Parts suitable for use solely or principally with the apparatus of he ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 15A of the notification No. 50/2017-Customs should not be denied, for the period since 01.01.2022 till the date of amendment of the said entry, on the mere ground that the classification used by the importer for the goods imported was 8529, provided that the goods imported conform to the description provided in the said exemption entry (i.e. Open Cells for use in manufacture of LCD and LED TV Pan ..... X X X X Extracts X X X X X X X X Extracts X X X X
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