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CAAR Classifies ESP32 Development Board & Module Under HSN 85176290
Case Law Details
- Case Name
- In re MACFOS Limited (CAAR Mumbai)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- CAAR
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In re MACFOS Limited (CAAR Mumbai)
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In re MACFOS Limited (CAAR Mumbai)
The applicant sought an advance ruling on the customs classification of two products proposed to be imported: the Espressif ESP32-C3-DevKitM-1-N4X Development Board (Microcontroller Development Board) and the Espressif ESP32-C3-WROOM-02-N4 Module. The applicant proposed classification of the development board under Customs Tariff Item (CTI) 84719000 as an automatic data processing (ADP) machine and the module under CTI 84733010 as a part of an ADP machine.
The applicant explained ...
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