Side Key FPCB Classifiable as Smartphone Part Due to Exclusive Use: CAAR Delhi

In re Samsung India Electronics India Private Limited (CAAR Delhi) An application for advance ruling was filed seeking classification of “Side Key FPCB” proposed to be imported for use in the manufacture of smartphones. The applicant is engaged in manufacturing and sale of electronic products including smartphones and imports various components, including the subject product, which is a sub-assembly incorporated into smartphones. The subject product is a flexible printed circuit board encased in a steel bracket and functions as part of the side key mechanism of smartphones, including power...