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 conventional graphical user interface (GUI). Relying on previous legal precedents, including the case of Ingram Micro India Pvt. Ltd., the ruling determined that the device should be classified under Chapter Heading 8471, covering automatic data processing machines. The CAAR emphasized that technological advancements should not lead to reclassification under outdated categories.
Furthermore, the CAAR noted that Apple Vision Pro’s accessories, including the Dual Loop Band, Solo Knit Band, and Light Seal, should be classified under CTH 8473 as parts and accessories of data processing machines. The ruling also considered the Accessories (Condition) Rules, 1963, which state that accessories supplied with a primary device in a single retail package are subject to the same classification and duty rate. Since the Apple Vision Pro and its accessories are imported together without separate pricing, they fall under CTH 84713090, which covers portable automatic data processing machines weighing under 10 kg. The ruling reinforces that classification is based on the device’s primary function—computing and data processing—rather than individual technological enhancements. Accordingly, CAAR ruled that Apple Vision Pro and its accessories should be classified under CTH 8471 in compliance with the Customs Tariff Act.
