Apple’s Receiver Upper Antenna Subassembly falls under CTH 85177990: CAAR Delhi

In re Apple Operations International Limited (CAAR Delhi)

Customs Authority for Advance Rulings (CAAR), Delhi, examined the classification of the Receiver Upper Antenna Subassembly, a radio frequency component used in mobile phones. The subassembly consists of an Upper Antenna Module and a Receiver Module, which are bonded together through robotic soldering. It becomes functional only when integrated into a mobile phone. The ruling considered the General Rules of Interpretation (GIR), Section and Chapter Notes, and relevant judicial precedents. Under these guidelines, goods must be

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