Apple Vision Pro along with accessories as a single unit falls under CTH 8471

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) and virtual reality (VR). Unlike traditional VR headsets, which mainly serve as display devices, the Apple Vision Pro functions as a standalone computing device. With its 3D user interface, eye-tracking, and hand-gesture inputs, it operates beyond a c

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