https://www.taxtmi.com/caselaws?id=783233 The AAR examined whether 69 imported plastic and metal components used in manufacturing cellular mobile phones qualified as "other mechanical items of plastic/metal" under Sr. No. 6D(xi) and (xii) of Notification 57/2017-Cus., as amended. Applying contextual interpretation and the principle of ejusdem generis, it held that "mechanical items" must perform a mechanical function or provide structural support analogous to housings, gaskets, sockets, screws, and antennas. Items performing primarily optical, protective, or moisture-control functions (e.g., films, membranes, light guides, shielding cases) fall under distinct entries and cannot be treated as "mechanical items." Only Category A goods so characterized are eligible for the 10% BCD benefit; Category B goods are excluded. en-us Wed, 12 Nov 2025 00:00:00 +0530 Fri, 12 Dec 2025 08:55:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=783233 The AAR examined whether 69 imported plastic and metal components used in manufacturing cellular mobile phones qualified as "other mechanical items of plastic/metal" under Sr. No. 6D(xi) and (xii) of Notification 57/2017-Cus., as amended. Applying contextual interpretation and the principle of ejusdem generis, it held that "mechanical items" must perform a mechanical function or provide structural support analogous to housings, gaskets, sockets, screws, and antennas. Items performing primarily optical, protective, or moisture-control functions (e.g., films, membranes, light guides, shielding cases) fall under distinct entries and cannot be treated as "mechanical items." Only Category A goods so characterized are eligible for the 10% BCD benefit; Category B goods are excluded. Case-Laws Customs Wed, 12 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=783233