Case Law Details
Case Name : In re Apple Operations International (Ltd.) (CAAR Delhi)
Related Assessment Year :
Courts :
Advance Rulings CAAR
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In re Apple Operations International (Ltd.) (CAAR Delhi)
Customs Authority for Advance Rulings (CAAR) Delhi analyzed the classification of the “Rear Camera Integrated Module Subassembly,” a critical mobile phone component responsible for capturing photos and videos. This subassembly comprises multiple camera types, such as wide, ultra-wide, and telephoto, housed in a metal enclosure and integrated with advanced features like a Voice Coil Motor (VCM) for focus adjustment and image stabilization. However, it lacks independent functionality, relying on integration with a m
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