In re Sanmina SCI India Pvt Ltd. (CAAR Mumbai)
M/s Sanmina SCI India Private (the applicant), operating from both Special Economic Zone (SEZ) and Domestic Tariff Area (DTA) units, filed an application for advance ruling before the Customs Authority for Advance Rulings (CAAR), Mumbai, on June 16, 2025. The applicant sought an advance ruling on the classification and applicability of Sl. No. 5 of Notification No. 25/2005-Customs dated March 1, 2005 (as amended) for the import of various inductors. The imported goods are Inductors, Chip Inductors, Shielded Power Inductors, Power Inductors, Shielded SMD/SMT Power Inductor, and Molded Power Inductors, intended for use in the manufacture of telecommunication equipment in the DTA unit.
Inductor Description and Use
The imported products, referred to as inductors or the subject goods, are passive electronic components that store energy in a magnetic field when electric current flows through them. They are widely used in power management to smooth current fluctuations and reduce radio-frequency noise. The main property of an inductor is inductance, which measures its ability to temporarily store energy in a magnetic field.
An inductor’s components include a coil (made of conductive wire, usually copper) to create inductance, a core (made from magnetic material like ferrite or iron) to enhance magnetic properties, insulation on the wire, a magnetic shielding layer to reduce electromagnetic interference (EMI), terminations for circuit connection, and a protective housing. While six types of inductors were mentioned by the applicant, their basic features remain the same.
