Classification of different range of Apple Watch and Parts: CAAR Ruling

In re Apple India Private Limited (CAAR Mumbai)

Customs Authority for Advance Rulings (CAAR), Mumbai, addressed Apple India Private Limited’s application for renewing an earlier advance ruling on the classification of Apple Watch and its bands under the Customs Tariff Act, 1975. The applicant sought to classify the Apple Watch under Heading 8517 62 90, attracting a Basic Customs Duty (BCD) of 20%, and the watch bands under Heading 8517 79 90 for non-leather bands and Heading 4205 00 90 for leather bands, attracting BCD rates of 15% and 10%, respectively. The ruling reaffirmed

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