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    <title>2025 (5) TMI 2217 - CUSTOMS AUTHORITY FOR ADVANCE RULINGS, NEW DELHI</title>
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    <description>Classification dispute over imported Ferrite Beads: Explanatory Notes to HS heading 8541 exclude micro-assemblies combining active and passive components, directing such assemblies to Chapters 84, 85 or 90; Explanatory Notes to heading 8504 define inductors as single-coil devices and include printed individual inductors. Technical specifications and manufacturer documentation establish the ferrite beads as passive chip-type components with an internal coil structure functioning primarily as inductive noise suppression devices (EMI/RFI mitigation). Applying functional equivalence to conventional coil inductors, the goods are therefore classifiable as inductive components under tariff entry 8504 50 90.</description>
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    <pubDate>Wed, 07 May 2025 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=465320</link>
      <description>Classification dispute over imported Ferrite Beads: Explanatory Notes to HS heading 8541 exclude micro-assemblies combining active and passive components, directing such assemblies to Chapters 84, 85 or 90; Explanatory Notes to heading 8504 define inductors as single-coil devices and include printed individual inductors. Technical specifications and manufacturer documentation establish the ferrite beads as passive chip-type components with an internal coil structure functioning primarily as inductive noise suppression devices (EMI/RFI mitigation). Applying functional equivalence to conventional coil inductors, the goods are therefore classifiable as inductive components under tariff entry 8504 50 90.</description>
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