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“Indirect Tax I Indirect Tax Litigation I Customs & FTP I Central Licensing I Arbitration I Advisory”

Dated: 22.02.2025

Customs Advance Ruling New Delhi Bench- on LCD Panels & PCB used by Audio system manufacturer for Motor vehicles

Background of the Case:

M/s Clarion India Private Limited, a manufacturer and supplier of audio systems for motor vehicles, sought an Advance Ruling regarding the classification and applicability of anti-dumping duty on the import of specific electronic components, including:

• LCD Panels (Part No. ETDOOOCOO)
• Touch Screens (Part No. ETTOOOHOO)
• Printed Circuit Boards (PCBs) (Part Nos. 039555100, 039555000, and 039554900)

The company intended to import these components, assemble them into car infotainment systems, and supply them to original equipment manufacturers (OEMs) for installation in motor vehicles.

Key Issues for Advance Ruling:

The applicant requested a ruling on:

• The correct customs tariff classification for each imported component.
• Whether anti-dumping duty would be applicable on PCBs imported from China.

Customs Authority’s Ruling:

1. Classification of LCD Panels (Part No. ETDOOOCOO):

• Classified under Tariff Item 8524 91 90 as a Flat Panel Display Module under Chapter 85.
• The panel does not include IC decoders for video conversion, FM/radio, or navigation features.
• It will be assembled in India with additional components to create a complete car infotainment system.

2. Classification of Touch Screens (Part No. ETTOOOHOO):

• Classified under Tariff Item 8529 90 90, which covers parts suitable for use in Flat Panel Display Modules.

3. Classification of Printed Circuit Boards (PCBs) (Part Nos. 039555100, 039555000, 039554900):

• Classified under Tariff Item 8534 00 00 as Printed Circuits under Chapter 85.
• These unpopulated PCBs (without mounted components) serve as interconnections for semiconductors in the car infotainment system.

4. Applicability of Anti-Dumping Duty on PCBs:

• Anti-dumping duty of 14.78% applies to PCBs imported from Jiangxi Kinwong Precision Circuit Co. Ltd., China, as per Notification No. 03/2024-Customs (ADD).
• The anti-dumping duty remains effective until 14.03.2029.
• The ruling confirms that the imported PCBs are not excluded from the scope of the anti-dumping notification.

Final Conclusion:

• The applicant’s product classifications were largely accepted as per the Harmonized System of Nomenclature (HSN).
• Anti-dumping duty applies to PCBs from China, confirming a 14.78% duty rate under Indian trade regulations.
• The ruling provides clarity for import compliance, ensuring correct customs tariff application and taxation for Clarion India Pvt. Ltd.

In case you face any issues related to Indirect Tax-Customs, GST, Foreign Trade Policy (FTP), Arbitration matters and Central Licensing and related advisory matters in India then please feel free to get in touch with SJ EXIM Services.

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Source:  Customs Advance Ruling, New Delhi Bench, CBIC, Ministry of Finance, Govt. of India

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