Cover Glass Module merits classification under CTH 8517 79 90: CAAR Delhi

In re Apple Operations International (Ltd.) (CAAR Delhi) In the ruling issued by the Customs Authority for Advance Ruling (CAAR), Delhi, the classification of “Cover Glass Modules” (CGM) was deliberated. These modules, integral to mobile phones, comprise components like the top module, display flex, and sensor flex (including an ambient light sensor, magnetic compass, and driver IC). Post-import, the module integrates with the mobile phone’s motherboard to provide multiple functionalities, including display, touch, spatial orientation, and brightness management. While the CGM...