Apple Pearl Assembly Module Subassembly falls under CTH 85177990: CAAR Delhi

In re Apple Operations International Limited (CAAR Delhi)

In the case of In re Apple Operations International Limited (Order No. 16 of 2025) issued by the Customs Authority of Advance Ruling (CAAR) Delhi, the classification of the Pearl Assembly Module Subassembly in the context of the Indian Customs Tariff was analyzed. The Pearl Assembly Module Subassembly, which houses components like the front-facing camera and Face ID module, serves multiple functions, including capturing images, video recording, and enabling facial recognition features. Despite the components working

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