<?xml version="1.0" encoding="UTF-8"?>
<?xml-stylesheet type="text/xsl" href="https://www.taxtmi.com/rss_sitemap/rss_feed_blog.xsl?v=1750492856"?>
<rss version="2.0" xmlns:atom="http://www.w3.org/2005/Atom">
  <channel>
    <title>2025 (12) TMI 955 - CUSTOMS AUTHORITY FOR ADVANCE RULINGS, MUMBAI</title>
    <link>https://www.taxtmi.com/caselaws?id=783415</link>
    <description>Chip ferrite beads imported for use in telecommunication PCBAs were treated as inductors under heading 8504 because their internal coil structure and self-induction function showed they operate by high-frequency impedance for noise suppression. Classification as parts of telecommunication apparatus under heading 8517 was rejected because the goods were not shown to be solely or principally for such apparatus, and their functional characteristics aligned more closely with inductors. The goods were classified under CTI 8504 50 90.</description>
    <language>en-us</language>
    <pubDate>Thu, 13 Nov 2025 00:00:00 +0530</pubDate>
    <lastBuildDate>Mon, 15 Dec 2025 12:37:35 +0530</lastBuildDate>
    <generator>TaxTMI RSS Generator</generator>
    <atom:link href="https://www.taxtmi.com/rss_feed_blog?id=871725" rel="self" type="application/rss+xml"/>
    <item>
      <title>2025 (12) TMI 955 - CUSTOMS AUTHORITY FOR ADVANCE RULINGS, MUMBAI</title>
      <link>https://www.taxtmi.com/caselaws?id=783415</link>
      <description>Chip ferrite beads imported for use in telecommunication PCBAs were treated as inductors under heading 8504 because their internal coil structure and self-induction function showed they operate by high-frequency impedance for noise suppression. Classification as parts of telecommunication apparatus under heading 8517 was rejected because the goods were not shown to be solely or principally for such apparatus, and their functional characteristics aligned more closely with inductors. The goods were classified under CTI 8504 50 90.</description>
      <category>Case-Laws</category>
      <law>Customs</law>
      <pubDate>Thu, 13 Nov 2025 00:00:00 +0530</pubDate>
      <guid isPermaLink="true">https://www.taxtmi.com/caselaws?id=783415</guid>
    </item>
  </channel>
</rss>