https://www.taxtmi.com/caselaws?id=783415 The Customs AAR, Mumbai held that the imported ferrite beads, intended for use on PCBAs of wi-fi receivers, transmitters, data center switches and similar devices, are not classifiable as "ferrite cores" under CTH 8505 1110 nor as "parts" of telecommunication apparatus under CTH 8517, since they are not solely or principally used with such equipment. On examining their construction and function, the AAR found the goods to be chip ferrite beads operating on the principle of self-induction and functionally akin to inductors. Applying GIR 1 and HSN Explanatory Notes, the goods were classified under CTI 8504 5090. en-us Thu, 13 Nov 2025 00:00:00 +0530 Mon, 15 Dec 2025 12:37:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=783415 The Customs AAR, Mumbai held that the imported ferrite beads, intended for use on PCBAs of wi-fi receivers, transmitters, data center switches and similar devices, are not classifiable as "ferrite cores" under CTH 8505 1110 nor as "parts" of telecommunication apparatus under CTH 8517, since they are not solely or principally used with such equipment. On examining their construction and function, the AAR found the goods to be chip ferrite beads operating on the principle of self-induction and functionally akin to inductors. Applying GIR 1 and HSN Explanatory Notes, the goods were classified under CTI 8504 5090. Case-Laws Customs Thu, 13 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=783415