https://www.taxtmi.com/caselaws?id=272150 A composite product is classified by its principal function and essential character, assessed from the tariff headings, Section Notes and commercial understanding. The advance ruling found that the imported Galaxy K Zoom was marketed and perceived as a smart phone, with camera features remaining ancillary to its communication function. Higher megapixel capability, optical zoom and image-capture features did not displace its primary character as a mobile phone. It was therefore classified as a telephone under Customs Tariff Heading 8517 and not as a digital camera under Heading 8525, and the related exemption issue fell away once that classification was adopted. en-us Fri, 19 Feb 2016 00:00:00 +0530 Wed, 04 Jan 2017 11:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=272150 A composite product is classified by its principal function and essential character, assessed from the tariff headings, Section Notes and commercial understanding. The advance ruling found that the imported Galaxy K Zoom was marketed and perceived as a smart phone, with camera features remaining ancillary to its communication function. Higher megapixel capability, optical zoom and image-capture features did not displace its primary character as a mobile phone. It was therefore classified as a telephone under Customs Tariff Heading 8517 and not as a digital camera under Heading 8525, and the related exemption issue fell away once that classification was adopted. Case-Laws Customs Fri, 19 Feb 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=272150