Augmented Reality (AR) Device classifiable under HSN Code 90318000

In re Qualcomm India Pvt Ltd. (CAAR Delhi) CAAR held that that classification of the proposed items of import, Augmented Reality (AR) Device namely, Qualcomm heading X-Reality (QXR) version 1 (QXR v1) and version 2 (QXR v2) will be under Sub- 90318000 of the first schedule to the Customs Tariff Act, 1975. FULL TEXT OF ORDER OF CUSTOMS AUTHORITY FOR ADVANCE RULINGS, DELHI developing better product, while they are also capable of being marketed to general consumers in its present form. 5. Further, the applicant has stated that, they had imported a few samples on ‘Free of Cost’ basis...