Mobile Phone Components Classifiable Under Tariff 8517 79 90: CAAR Delhi

In re Samkwang India Electronic Pvt. Ltd. (CAAR Delhi) Background:Samkwang India Electronic Pvt. Ltd., engaged in the manufacturing, testing, and sale of “Assy Case Front,” a critical component in mobile phone assembly, approached the Authority for Advance Ruling (CAAR) in Delhi. The company sought clarity on two issues: (1) classification of certain imported components used in mobile phone manufacturing, and (2) eligibility for customs duty exemption under Notification No. 57/2017-Customs, specifically Sl. No. 6E, for inputs used in the manufacture of mobile phone parts. Ex-Parte ...