Watch Bands Classified Under Heading 9113 Because They Only Fasten Device to Wrist: CAAR Mumbai

In re Apple India Private Limited (CAAR Mumbai)

Apple India Private Limited filed an application before the Customs Authority for Advance Ruling (CAAR), Mumbai, seeking a ruling on the classification of Apple Watch bands (leather and non-leather). The application arose after earlier advance ruling proceedings, a subsequent show cause notice, and an Order-in-Original that reclassified non-leather bands under Heading 9113. The earlier CAAR ruling dated 10.03.2025 had confirmed the classification of Apple Watch itself under tariff item 8517 62 90 but declined to rule on watch bands du

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