Vivo’s Flexible Printed Circuit boards falls under CTH 8534 (Printed Circuits): CAAR Delhi

In re s Vivo Mobile India Pvt. Ltd (CAAR Delhi) Customs Authority for Advance Rulings (CAAR) in Delhi has ruled that the “Flexible Printed Circuit (FPC) Board” imported by Vivo Mobile India Pvt. Ltd. for use in mobile phone antennas is to be classified under Customs Tariff Heading (CTH) 8534 00 00 as “Printed Circuits.” The ruling resolves a dispute between the importer and the customs department, which had argued for classification under CTH 8517 71 00 as parts of an antenna. The authority delivered the ruling after examining the application, technical specifications o...