https://www.taxtmi.com/caselaws?id=783479 The authority held that the imported Inductors, Chip Inductors, Shielded Power Inductors, Power Inductors, Shielded SMD/SMT Power Inductors and Molded Power Inductors are specifically classifiable under Customs Tariff Item 8504 5090 as "other inductors," applying GRI 1 and Note 2(a) to Section XVI, since they are not choke coils. Consequently, classification under heading 8517 7990 was not examined. On exemption, the authority ruled that Serial No. 5 of Notification No. 25/2005-Cus does not apply, as the notification covers "other inductors for power supply for automatic data processing machines and units thereof, and telecommunication apparatus," whereas the subject goods are used in PCBAs of telecommunication devices, not in power supply units, and thus attract the normal rate of duty. en-us Mon, 27 Oct 2025 00:00:00 +0530 Wed, 17 Dec 2025 08:28:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=783479 The authority held that the imported Inductors, Chip Inductors, Shielded Power Inductors, Power Inductors, Shielded SMD/SMT Power Inductors and Molded Power Inductors are specifically classifiable under Customs Tariff Item 8504 5090 as "other inductors," applying GRI 1 and Note 2(a) to Section XVI, since they are not choke coils. Consequently, classification under heading 8517 7990 was not examined. On exemption, the authority ruled that Serial No. 5 of Notification No. 25/2005-Cus does not apply, as the notification covers "other inductors for power supply for automatic data processing machines and units thereof, and telecommunication apparatus," whereas the subject goods are used in PCBAs of telecommunication devices, not in power supply units, and thus attract the normal rate of duty. Case-Laws Customs Mon, 27 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=783479