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        Customs

        AAR held that imported chip ferrite beads, though physically...

        Chip ferrite beads held classifiable as inductors under CTI 8504 5090 via GRI Rule 1, Customs Tariff Act 1975

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                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.
                                AAR held that imported chip ferrite beads, though physically incorporated in PCBAs of wi-fi receivers, transmitters, data centre switches and up-link cards, are not classifiable as "ferrite cores" under heading 8505 1110 nor as "parts" of telecommunication apparatus under heading 8517. On examining their construction (coil structure) and principal function (inductance-based noise suppression via self-induction), AAR found them functionally akin to inductors. Applying Rule 1 of the General Rules for Interpretation and HSN Explanatory Notes to heading 8504, AAR ruled that the goods are correctly classifiable under CTI 8504 5090 of the Customs Tariff Act, 1975.
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