https://www.taxtmi.com/highlights?id=95070 AAR held that the imported items (including metal front case, keys, tapes, brackets, vapor chamber, rubber components, and related inputs), specifically designed, processed and dimensioned for integration into mobile phone assemblies, are not "parts of general use" but are suitable solely/principally for use with apparatus of Heading 8517. Applying Section XVI Note 2(b) and relevant interpretative rules, AAR classified the goods under Tariff Item 8517 79 90 as "other parts" of telecommunication apparatus. Consequently, the applicant is entitled to exemption under Sl. No. 6E of Notification No. 57/2017-Cus, subject to fulfilment of prescribed conditions. en-us Tue, 16 Dec 2025 08:19:37 +0530 Tue, 16 Dec 2025 08:19:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=95070 AAR held that the imported items (including metal front case, keys, tapes, brackets, vapor chamber, rubber components, and related inputs), specifically designed, processed and dimensioned for integration into mobile phone assemblies, are not "parts of general use" but are suitable solely/principally for use with apparatus of Heading 8517. Applying Section XVI Note 2(b) and relevant interpretative rules, AAR classified the goods under Tariff Item 8517 79 90 as "other parts" of telecommunication apparatus. Consequently, the applicant is entitled to exemption under Sl. No. 6E of Notification No. 57/2017-Cus, subject to fulfilment of prescribed conditions. Highlights Customs Tue, 16 Dec 2025 08:19:37 +0530 https://www.taxtmi.com/highlights?id=95070