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CAAR Mumbai Classifies Data Center Switch Parts Under Heading 8517 79 90
Case Law Details
- Case Name
- In re Sanmina-SCI India Private Limited (CAAR Mumbai)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- Advance Rulings, CAAR
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In re Sanmina-SCI India Private Limited (CAAR Mumbai)
Classification of Heatsinks for manufacturing of PCBA of data-center switches and up-link cards.
In the case of In re Sanmina-SCI India Private Limited, the Customs Authority for Advance Rulings (CAAR), Mumbai examined the classification of certain imported products—metal chassis, covers, backing plates, heat sinks, and light pipe shrouds—used in the manufacture of data center switches.
Background and Issue
The applicant sought an advance ruling on the appropriate classification of imported components designed specifica...
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