Rear Camera Integrated Module Subassembly falls under CTH 85177990: CAAR Delhi

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 mobile phoneâ...