Product aligning with function of microphone is classifiable under CTH 8518: Delhi HC

VIVO Mobile India Private Limited Vs Customs Authority For Advance Rulings & Anr. (Delhi High Court)

Delhi High Court held that it is not the technology that defines the product and decides its classification, but it is the product which decides the classification. Thus, since the product imported aligns with the function of a microphone, the same is classifiable under CTH 8518.

Facts- The present appeal under Section 28KA of the Customs Act, 1962 has been preferred by the appellant i.e. Vivo Mobile India Private Limited assailing the order dated 13.12.2

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