https://www.taxtmi.com/caselaws?id=784022 The dominant issue was the tariff classification of cellular communication modules and GPS modules under the Customs Tariff Act, 1975. Applying Heading 8517.62 and the Explanatory Notes covering "other communication apparatus," the authority held that cellular modems enable connection to wireless networks and perform reception, conversion and transmission of data/voice/images, aligning with "modems (modulators-demodulators)" under CTI 8517.62.30. Treating the subject goods as components/parts of communication apparatus, and on sequential application of Section Note 2 to Section XVI, it found no specific entry in Chapters 84 or 85 that expressly covered the modules so as to displace Heading 8517. Consequently, the modules were classified under CTH 8517, specifically CTI 85177990 (Parts-Other). en-us Thu, 26 Jun 2025 00:00:00 +0530 Sat, 27 Dec 2025 08:05:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=784022 The dominant issue was the tariff classification of cellular communication modules and GPS modules under the Customs Tariff Act, 1975. Applying Heading 8517.62 and the Explanatory Notes covering "other communication apparatus," the authority held that cellular modems enable connection to wireless networks and perform reception, conversion and transmission of data/voice/images, aligning with "modems (modulators-demodulators)" under CTI 8517.62.30. Treating the subject goods as components/parts of communication apparatus, and on sequential application of Section Note 2 to Section XVI, it found no specific entry in Chapters 84 or 85 that expressly covered the modules so as to displace Heading 8517. Consequently, the modules were classified under CTH 8517, specifically CTI 85177990 (Parts-Other). Case-Laws Customs Thu, 26 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=784022