https://www.taxtmi.com/caselaws?id=783359 Applying GRI 1, WCO-HSN Explanatory Notes and Section Note 2(a) to Section XVI, the AAR held that the imported power modules are "static converters" under CTH 8504: the AC-DC power module, being a rectifier not specifically covered as a bridge rectifier, falls under CTI 85044029 (other rectifiers), and the DC-DC converter power modules fall under CTI 85044090 (other static converters). For exemption under Sl. No. 4 of N/N. 25/2005-Cus, the AAR found the DC-DC converter power modules are for integration into PCBAs used in manufacture of telecommunication apparatus (other than cellular mobile phones); consequently, goods classifiable under 850440 and so used are eligible for nil customs duty. en-us Fri, 12 Dec 2025 00:00:00 +0530 Mon, 05 Jan 2026 10:56:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=783359 Applying GRI 1, WCO-HSN Explanatory Notes and Section Note 2(a) to Section XVI, the AAR held that the imported power modules are "static converters" under CTH 8504: the AC-DC power module, being a rectifier not specifically covered as a bridge rectifier, falls under CTI 85044029 (other rectifiers), and the DC-DC converter power modules fall under CTI 85044090 (other static converters). For exemption under Sl. No. 4 of N/N. 25/2005-Cus, the AAR found the DC-DC converter power modules are for integration into PCBAs used in manufacture of telecommunication apparatus (other than cellular mobile phones); consequently, goods classifiable under 850440 and so used are eligible for nil customs duty. Case-Laws Customs Fri, 12 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=783359