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Case Law Details

Case Name : In re Apple Operations International (Ltd.) (CAAR Delhi)
Appeal Number : Ruling No. CAAR/Del/Apple/17/2025/2494 to 2500
Date of Judgement/Order : 23/01/2025
Related Assessment Year :
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In re Apple Operations International (Ltd.) (CAAR Delhi)

Customs Authority for Advance Rulings (CAAR) Delhi analyzed the classification of the “Rear Camera Integrated Module Subassembly,” a critical mobile phone component responsible for capturing photos and videos. This subassembly comprises multiple camera types, such as w

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