Case Law Details
Case Name : In re Aptiv Component India Private limited (CAAR Delhi)
Related Assessment Year :
Courts :
Advance Rulings CAAR
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In re Aptiv Component India Private limited (CAAR Delhi)
New Delhi: The Customs Authority for Advance Ruling (CAAR), Delhi, has ruled that imported ‘Ferrite Beads’ are appropriately classified under customs tariff item 8504 50 90, the category for “Other inductors.” The ruling was sought by Aptiv Component India Private Limited to determine the correct classification of these components for import purposes.
The case involved examining whether ‘Ferrite Beads’ fall under 8504 50 90 or 8541 29 00, which relates to certain semiconductor devices. The CAAR reviewe...
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