https://www.taxtmi.com/forum/issue?id=119132 CPUs are classifiable as processing units under the cited HSN headings and, under the import policy notification of August 2023, their import policy has been changed to RESTRICTED. Although a subsequent January clarification did not explicitly name CPUs, their classification as processing units brings them within the restricted import regime, so imports of CPUs should be treated as restricted. en-us Fri, 31 May 2024 11:46:31 +0530 Fri, 24 Jan 2025 10:40:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=119132 CPUs are classifiable as processing units under the cited HSN headings and, under the import policy notification of August 2023, their import policy has been changed to RESTRICTED. Although a subsequent January clarification did not explicitly name CPUs, their classification as processing units brings them within the restricted import regime, so imports of CPUs should be treated as restricted. Discussion-Forum Customs Fri, 31 May 2024 11:46:31 +0530 https://www.taxtmi.com/forum/issue?id=119132