https://www.taxtmi.com/article/detailed?id=10469 Classification of drones depends on the product's essential function. The Authority for Advance Ruling treated a recreational quadcopter as a toy, an agricultural spraying drone as an aircraft used for agricultural purposes, and a camera equipped multirotor as falling within the aircraft heading for aerial photography. The decision relied on product specifications, civil aviation norms and HSN explanatory notes, applied differing duty treatment consistent with those classifications, and rejected ruling requests based on tariff changes not yet in force. en-us Sat, 18 Jun 2022 10:55:10 +0530 Sat, 18 Jun 2022 10:55:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=10469 Classification of drones depends on the product's essential function. The Authority for Advance Ruling treated a recreational quadcopter as a toy, an agricultural spraying drone as an aircraft used for agricultural purposes, and a camera equipped multirotor as falling within the aircraft heading for aerial photography. The decision relied on product specifications, civil aviation norms and HSN explanatory notes, applied differing duty treatment consistent with those classifications, and rejected ruling requests based on tariff changes not yet in force. Articles Customs - Import - Export - SEZ Sat, 18 Jun 2022 10:55:10 +0530 https://www.taxtmi.com/article/detailed?id=10469