Case Law Details
Case Name : In re Sanmina-SCI India Private Limited (CAAR Mumbai)
Related Assessment Year :
Courts :
Advance Rulings CAAR
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In re Sanmina-SCI India Private Limited (CAAR Mumbai)
Classification of Heatsinks for manufacturing of PCBA of data-center switches and up-link cards.
In the case of In re Sanmina-SCI India Private Limited, the Customs Authority for Advance Rulings (CAAR), Mumbai examined the classification of certain imported products—metal chassis, covers, backing plates, heat sinks, and light pipe shrouds—used in the manufacture of data center switches.
Background and Issue
The applicant sought an advance ruling on the appropriate classification of imported components designed specifically for use in da...
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