Supreme Court to Decide Validity of Customs Duty Exemption Granted to Samsung for LED Display Imports [Read Judgement]
The Supreme Court is set to hear the Customs Department’s appeal against a CESTAT order granting Samsung India customs duty exemption for imported LED monitor tiles
LED Display
LED Display
In a recent case, the Supreme Court of India took up an appeal filed by the Commissioner of Customs, Chennai-II, challenging a CESTAT order that granted Samsung India Electronics Pvt. Ltd. customs duty exemption for imported LED monitor tiles.
The appeal was filed after the CESTAT, Chennai, had ruled in March 2024 in favour of Samsung India, setting aside the department’s demand and allowing the exemption under Notification No. 24/2005-Cus.
The dispute arose when Samsung imported LED monitor tiles and classified them under Customs Tariff Heading (CTH) 85285200, claiming that the goods were monitors designed for use with an Automatic Data Processing (ADP) machine, such as a computer.
The department argued that the LED tiles were not meant for use with ADP machines but were instead “other monitors” falling under CTH 85285900, thus disqualifying them from the exemption.
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A two-member bench comprising Ms. Sulekha Beevi (Judicial Member) and Mr. Vasa Seshagiri Rao (Technical Member) had delivered differing opinions. The Judicial Member agreed with Samsung, observing that the LED monitor tiles could connect directly to an ADP machine and were therefore eligible for exemption. The Technical Member disagreed and proposed sending the matter back for reconsideration.
The case was then referred to a Third Member, R. Muralidhar (Judicial Member), who concurred with the Judicial Member. He explained that the cinema servers and processors used with the LED tiles qualified as ADP machines under Chapter 84 and that the monitors were indeed designed for use with such systems.
On that basis, the majority held that Samsung’s classification was correct and that the exemption applied.
Aggrieved by this decision, the Customs Department approached the Supreme Court, where the matter came up before the Registrar on October 29, 2025. The Court granted Samsung India four weeks’ time to file its counter affidavit and also directed the department to pay the deficit ad valorem court fee within the same period.
The case will now be listed before the Supreme Court on December 2, 2025, where the Court is expected to decide whether Samsung India is entitled to claim the customs duty exemption for its imported LED monitor tiles.
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