Mobile Phone Housing Modules falls Under CTH 8517: CAAR Delhi

In re Apple Operations International Limited (CAAR Delhi)

Customs Authority for Advance Rulings (CAAR), Delhi, issued an order regarding the classification of mobile phone housing modules under the Customs Tariff. The housing module, forming the physical framework of a mobile phone, is primarily composed of aluminum or an aluminum-titanium alloy and is designed to house various integral components such as buttons, speakers, sensors, and antennas. These modules, as exported/imported, do not function independently but serve as structural components essential for assembling a complete

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