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Classification of Bottom and Top Enclosures for C6X Wi-Fi Receiver and Back and Middle Enclosures for A6 Wi-Fi Transmitter

Case Law Details

TaxGuru Citation
2024 taxguru.in 3768
Case Name
In re Sanmina-SCI India Private Limited (CAAR Mumbai)
Date of Judgement/Order
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In re Sanmina-SCI India Private Limited (CAAR Mumbai)

Classification of The bottom and top enclosures of C6X Model of Wi-Fi receiver and back and middle enclosures A6 model of Wi-Fi transmitter

CAAR held that Bottom & Top Enclosures of C6x model of wi-fi receiver and Back & Middle Enclosures of A6 model of wi-fi transmitter” merit classification as “Parts of apparatus for transmission or reception of voice, images or other data, including apparatus for communication in a wired or wireless network (such as a local or wide area network)” under Custom Tariff Heading 8517, specifically under CTI 8517 79 90 of the First Schedule of the Customs Tariff Act, 1975.

FULL TEXT OF THE ORDER OF CUSTOMS AUTHORITY OF ADVANCE RULING, MUMBAI

M/s. Sanmina -SCI India Private Limited (having 1EC No. 0403030714 and hereinafter refuel red to as ‘the applicant’, in short) tiled an application (CAAR-1) for advance ruling before the Customs Authority for Advance Rulings, Mumbai (CAAR in short). The said application was received in the secretariat of the CAAR, Mumbai on 05.04.2024 along with its enclosures in terms of Section 2811 (1) of the Customs Act’, 1962 (hereinafter referred to as the ‘Act’ also). The applicant is seeking advance ruling on the classification of “the Bottom & Top Enclosures “of C6x model of receiver and Back & Middle Enclosures of A6 model of wi-fi transmitter’ for imports through the port of Chennai.

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