9911796707
TMI Blog2022 (12) TMI 1475X X X X Extracts X X X X X X X X Extracts X X X X ..... ls, 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. X X X X Extracts X X X X X X X X Extracts X X X X ..... y assembly for cellular mobile phones also fall under 8524 or 8517?; as per their understanding the parts of display assembly for cellular mobile phones shall fall under HS code 8517 79 90 as the use of end product is mobile phones as manufacture of display assembly of cellular mobile phones and mobile phones fall under HS code 8517 13 00. 5. The concerned Principal Commissioner while commenting on the application for advance ruling of the applicant has stated inter alia that M/s. Holitech Pvt. Ltd. is a valid applicant within the meaning of section 28E(c)(i) of the Customs Act, 1962; as per records, parts of display assembly are being regularly imported by the applicant, at their port; before deciding the classification of the parts of complete display, it is pertinent to decide the classification of the complete display; the classification of goods under the Customs Tariff is governed by the principles as enumerated in the General Rules for Interpretation (GRI, in short) set out in the First Schedule of the Customs Tariff Act, 1975; as per rule 1 of GRI, "the titles of Sections, Chapters and Sub-Chapters are provided for ease of reference only; for legal purposes, classific ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... arts of display would be classified under 8529; with the information submitted by the importer, classification of the complete display cannot be decided, consequently, the classification of parts of the display also cannot be decided. 6. First personal hearing in the matter was held on 21-6-2022 wherein, at the onset of the hearing, Authority noted that the applicant had submitted a set of items that are imported to manufacture the finished product, viz. display assembly, a sample of which was placed before the Authority. The Authority requested the Authorized Representative (AR) to list out items that are required to make finished goods i.e. display assembly and processes involved in making the display assembly at their place of production in India from the items proposed to be imported. In this regard, the AR referred to PPT print-outs, which were submitted by them during the hearing, stating that the said print-outs contains requisite information in reference to the above question regarding the raw materials and processes required to make finished goods. The Authority also requested the AR to furnish copies of a few invoices which they raise for local sale of finished goods und ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d been classified under Sub-heading 85177090 & protective film under Sub-heading 85177090. Another letter dated 24-11-2022 has also been submitted by the applicant wherein it is stated that display unit is not equipped with components for converting video signals, decoder IC, scaler IC and any application processor. The declaration of the applicant & submission of documents vide their letter dated 16-11-2022 and 24-11-2022 had been forwarded to the concerned Principal Commissioner of Customs and comments have been sought in view of the additional submissions. In this regard, vide letter dated 7-12-2022, the concerned Principal Commissioner in continuation of their earlier comments vide letter dated 27-5-2021 commented that based on the additional submissions made by the applicant, the display and its parts, appear to be classified under 8524 & 8529 respectively, as goods are not equipped with components for converting video signal. 10. Finding that the application is valid in terms of the provisions of the Customs Act and the CAAR Regulations, 2021, having heard the applicant, and recognizing the importance of timely pronouncement of rulings, I proceed to examine the question on m ..... X X X X Extracts X X X X X X X X Extracts X X X X
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