https://www.taxtmi.com/highlights?id=95114 Imported inductors intended for use in manufacturing telecommunication equipment were held to have a specific tariff heading under Ch. 85; applying GRI 1 and Note 2(a) to Section XVI, they were classified as "other inductors" under CTI 85045090 (not choke coils), rendering classification as parts under any alternative heading unnecessary. The nil BCD exemption under Sl. No. 5 of N/N. 25/2005-Cus was denied because the entry covers "other inductors for power supply" of ADPM/telecommunication apparatus, whereas the goods were for PCBA within telecommunication devices, not for power supply units; applying strict interpretation of exemptions, benefit was refused and merit duty held payable. - AAR en-us Wed, 17 Dec 2025 15:48:57 +0530 Wed, 17 Dec 2025 15:48:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=95114 Imported inductors intended for use in manufacturing telecommunication equipment were held to have a specific tariff heading under Ch. 85; applying GRI 1 and Note 2(a) to Section XVI, they were classified as "other inductors" under CTI 85045090 (not choke coils), rendering classification as parts under any alternative heading unnecessary. The nil BCD exemption under Sl. No. 5 of N/N. 25/2005-Cus was denied because the entry covers "other inductors for power supply" of ADPM/telecommunication apparatus, whereas the goods were for PCBA within telecommunication devices, not for power supply units; applying strict interpretation of exemptions, benefit was refused and merit duty held payable. - AAR Highlights Customs Wed, 17 Dec 2025 15:48:57 +0530 https://www.taxtmi.com/highlights?id=95114