Summary
- The CAAR Delhi has classified the Automotive Display Module as a part of a motor vehicle, specifically under CTH 8708 99 00.
- This classification resulted in the denial of customs exemption under Notification No. 24/2005-Customs.
- The decision emphasizes the regulatory stance on automotive components and their categorization for customs purposes.
- This ruling may impact import costs for manufacturers relying on such components, prompting potential industry responses.
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