Classification of Apple Vision Pro Accessories: CAAR Ruling

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 (A...