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Case Law Details

Case Name : In re Apple India Private Limited (CAAR Mumbai)
Appeal Number : CAAR/Mum/ARC/202/2024-25
Date of Judgement/Order : 27/01/2025
Related Assessment Year :
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In re Apple India Private Limited (CAAR Mumbai)

Customs Authority for Advance Rulings (CAAR) in Mumbai examined the classification of the Apple Vision Pro under the Customs Tariff Act, 1975. The ruling considered its advanced spatial computing capabilities, which integrate digital and physical environments using augmented reality (AR) a

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