Case Law Details
In re Vivo Mobile India Pvt. Ltd. (CAAR Delhi)
Introduction: The Customs Authority for Advance Rulings in Delhi has issued a comprehensive decision regarding the classification of the Main MIC Dust Protective Net imported by Vivo Mobile India Pvt. Ltd. under the Customs Tariff Act, 1975. This article delves into the details of the ruling and its implications for the company.
Detailed Analysis: Vivo Mobile India Pvt. Ltd. sought an advance ruling on the classification of the Main MIC Dust Protective Net under Tariff Item 59119090. The applicant argued that the product, used in mobile phone speakers to prevent dust, should be classified as a textile material under Chapter 59.
The applicant emphasized that the Dust Protective Net is composed of Mesh Fabric and anti-static blue protective film, both made of Poly Ethylene Terephthalate (PET). PET is a synthetic fiber falling under Chapter 54. The applicant contended that the goods meet the criteria for classification under Sub-heading 59119090, as per Note 8 of Chapter 59.
In response, the department argued for classification under Sub-heading 39269090, asserting that the goods, being made of PET, should fall under Chapter 39.
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