Parts of LCD panel is to be classified as part of LCD panel and not part of final article


Last updated: 13 July 2023

Court :
CESTAT, Bangalore

Brief :
The CESTAT, Bangalore in M/s. Xiaomi Technology India Limited v. The Commissioner of Customs [Customs Appeal No. 20653 of 2021dated July 07, 2023] set aside the order of Commissioner (Appeal) and held that the Liquid Crystal Display ("LCD") Panels are classified under tariff entry 9013 8010 and parts of LCD panels are classified under tariff entry 9013 9010 because LCD panels could be used for purposes other than television sets and parts of LCD panels are parts of LCD panel and not part of article.

Citation :
ustoms Appeal No. 20653 of 2021dated July 07, 2023

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Bimal Jain
Published in Custom
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