Classification of Thermal Putty for Mobile Phone Manufacturing: CAAR Delhi Ruling

In re Vivo Mobile India Pvt Ltd. (CAAR New Delhi)

M/s. Vivo Mobile India Pvt. Ltd. has sought an advance ruling from the Customs Authority for Advance Rulings, New Delhi (CAAR) regarding the classification of Thermal Putty used in manufacturing mobile phones. This article delves into the detailed analysis of the issue and the ruling provided by CAAR New Delhi.

1. Classification of Thermal Putty:

• The applicant imports Thermal Putty for use in manufacturing mobile phones, primarily for its thermal conductivity and heat dissipation properties.

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