https://www.taxtmi.com/caselaws?id=783409 The Authority held that the proposed imports, comprising various specially designed and processed components (including metal front case, keys, tapes, brackets, vapor chamber, and related items), are specifically engineered and solely or principally suitable for use in mobile phone manufacturing. Applying Section XVI Note 2(b) and excluding "parts of general use," the goods were classified under Tariff Item 8517 79 90 as "other parts" of telecommunication apparatus. The Authority rejected characterization as generic raw materials, emphasizing tailored specifications and irreversible integration into mobile assemblies. Consequently, the applicant was held eligible for exemption under Sl. No. 6E of Notification No. 57/2017-Cus., subject to fulfillment of prescribed conditions. en-us Tue, 14 Oct 2025 00:00:00 +0530 Tue, 16 Dec 2025 08:19:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=783409 The Authority held that the proposed imports, comprising various specially designed and processed components (including metal front case, keys, tapes, brackets, vapor chamber, and related items), are specifically engineered and solely or principally suitable for use in mobile phone manufacturing. Applying Section XVI Note 2(b) and excluding "parts of general use," the goods were classified under Tariff Item 8517 79 90 as "other parts" of telecommunication apparatus. The Authority rejected characterization as generic raw materials, emphasizing tailored specifications and irreversible integration into mobile assemblies. Consequently, the applicant was held eligible for exemption under Sl. No. 6E of Notification No. 57/2017-Cus., subject to fulfillment of prescribed conditions. Case-Laws Customs Tue, 14 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=783409