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Case Law Details

Case Name : In re Brightpoint India Pvt Ltd (CAAR Mumbai)
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In re Brightpoint India Pvt Ltd (CAAR Mumbai)

In regards to the classification opinion of the 68th session of the Harmonized System Committee, it is observed that the committee has classified RFID/barcode readers with a mobile operating system capable of scanning and cellular connectivity under subheading 851713. This subheading covers smartphones. Note 5 to chapter 85 states that “For the purposes of heading 85.17, the term “smartphones” means telephones for cellular networks, equipped with a mobile op

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