In re Apple India Private Limited (CAAR Mumbai)
Customs Authority for Advance Ruling (CAAR), Mumbai, examined the classification of accessories for the Apple Vision Pro, specifically the Dual Loop Band, Solo Knit Band, and Light Seal. The Commissioner of Customs, ACC Mumbai, initially suggested that these accessories should be classified under CTH 8529 as parts of a VR headset. However, CAAR noted that the Apple Vision Pro functions as more than just a VR headset—it includes an advanced processor capable of complex computing tasks, making it more comparable to an automatic data processing (ADP) machine rather than a standard display device. Referring to the case of Ingram Micro India Pvt. Ltd. v. Principal Commissioner of Customs, where an interactive display system was classified under CTH 8471, CAAR emphasized that the Apple Vision Pro meets the criteria for an ADP machine under Note 5(A) to Chapter 84. Given this, the classification of accessories should align with this category rather than the one proposed by the commissionerate.
Further, CAAR examined whether the accessories should be classified based on their constituent materials, such as textile-based chapters 61 and 62. However, it found that these classifications were not applicable since the accessories were designed specifically for use with the Apple Vision Pro, an ADP machine. Instead, CAAR concluded that these accessories should be classified under CTH 8473, which covers parts and accessories of ADP machines. The ruling reaffirmed that the accessories should not be classified under CTH 8529 (parts of VR headsets) or under other chapters based on material composition. Consequently, the Apple Vision Pro accessories—Dual Loop Band, Solo Knit Band, and Light Seal—are classified under CTH 84733099 as parts and accessories of machines under heading 8471.
