CAAR Rejects Motherboard Classification for CKD Kits as Essential Character Test Was Not Met

In re Smile Electronics Limited (CAAR Mumbai) The Customs Authority for Advance Rulings (CAAR), Mumbai, considered an application filed by Smile Electronics Limited seeking an advance ruling on whether Completely Knocked Down (CKD) kits of motherboards proposed to be imported by the applicant were classifiable under Customs Tariff Heading (CTH) 8473, specifically under tariff item 8473 30 20 covering “Motherboards.” The application was received on 13 January 2026 under Section 28H(1) of the Customs Act, 1962. The applicant, an Electronic Manufacturing Services provider, proposed to...