https://www.taxtmi.com/caselaws?id=783477 Tailor-made components imported for assembly of an LVDS (HD) camera raised the issue whether they were classifiable as parts under CTH 85299090 or elsewhere. Applying the Section Notes to Ch. 85, the relevant heading terms and Explanatory Notes, the authority held that such components, being parts of apparatus of heading 8525, are classifiable as parts under heading 8529, specifically CTH 85299090. However, where, under the same invoice/consignment, the imported parts together constitute a complete or incomplete LVDS camera having the essential character of the finished camera, Rule 2(a) of the GRI requires classification under CTH 8525. en-us Fri, 17 Oct 2025 00:00:00 +0530 Thu, 01 Jan 2026 14:16:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=783477 Tailor-made components imported for assembly of an LVDS (HD) camera raised the issue whether they were classifiable as parts under CTH 85299090 or elsewhere. Applying the Section Notes to Ch. 85, the relevant heading terms and Explanatory Notes, the authority held that such components, being parts of apparatus of heading 8525, are classifiable as parts under heading 8529, specifically CTH 85299090. However, where, under the same invoice/consignment, the imported parts together constitute a complete or incomplete LVDS camera having the essential character of the finished camera, Rule 2(a) of the GRI requires classification under CTH 8525. Case-Laws Customs Fri, 17 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=783477