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Apple HomePod Customs Classification Upheld by CAAR

Case Law Details

Case Name
In re Apple India Private Limited (CAAR Mumbai)
Date of Judgement/Order
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In re Apple India Private Limited (CAAR Mumbai) Customs Authority for Advance Ruling (CAAR), Mumbai, has reaffirmed the customs classification of Apple HomePod, a smart home entertainment device, under Customs Tariff Heading (CTH) 8517 62 90. Apple India Private Limited had sought a redetermination of the product’s classification, as a previous Advance Ruling on the same matter had expired on March 31, 2025. The company contended that the product’s features and functionalities remained unchanged, justifying a continuation of its existing classification. Apple India described the Ho...
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Author Info

CA Sandeep Kanoi
Qualification: CA in Job / Business
Company: Taxguru Consultancy
Location: Mumbai, Maharashtra
Articles Published: 17,295

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