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Ferrite Beads in PCBAs Classifiable as Inductors Due to Functionality: CAAR Mumbai

Case Law Details

Case Name
In re Sanmina-SCI India Pvt Ltd. (CAAR Mumbai)
Date of Judgement/Order
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Advertisement In re Sanmina-SCI India Pvt Ltd. (CAAR Mumbai) M/s Sanmina SCI India Private Limited (IEC No. 0403030714) filed an application (CAAR-1) before the Customs Authority for Advance Rulings (CAAR), Mumbai on 19 June 2025 under Section 28H(1) of the Customs Act, 1962, seeking an advance ruling on the classification of various ferrite beads imported for use in the manufacture of printed circuit board assemblies (PCBAs) for wi-fi receivers, wi-fi transmitters, up-link cards, data center switches, and other telecommunication equipment. The applicant operates both Special Economic Zone ...
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Author Info

CA Sandeep Kanoi
Qualification: CA in Job / Business
Company: Taxguru Consultancy
Location: Mumbai, Maharashtra
Articles Published: 18,757

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