India is investigating Samsung Electronics and LG Electronics over whether they underdeclared duties on open-cell display components used to make OLED televisions. The Directorate of Revenue Intelligence says the components should have faced a 15% duty rather than the preferential 5% rate applied to parts for older LCD and LED products. Samsung and LG argue OLED is built on LED technology and should qualify for the lower rate. DRI officials questioned Samsung personnel at its New Delhi headquarters, while LG responded to written questions and voluntarily deposited funds to cover duties sought by authorities. The total amount allegedly underpaid has not been disclosed, but penalties could reach 100% of unpaid duties if the allegations are upheld. Industry groups are lobbying for broader tariff exemptions, citing higher OLED production costs and the Make in India policy.