https://www.taxtmi.com/caselaws?id=466264 Rear Camera Integrated Module Subassembly is a component incapable of independent operation and is used solely and principally with mobile phones, satisfying the twin test and the sole-and-principal test in Section Note 2(b); accordingly it is classifiable as a part of mobile phones under GIR 1 and Section Note 2(b) and thus falls under the residuary eight-digit tariff entry 8517 79 90. The subassembly is not a digital camera for heading 8525. Goods so classifiable that are for use in the manufacture of cellular mobile phones are eligible for the concessional basic customs duty at the rate specified in Sr. No. 6J of Notification No. 57/2017, subject to compliance with the IGCR Rules 2022 procedural requirements. en-us Thu, 23 Jan 2025 00:00:00 +0530 Sat, 31 Jan 2026 19:28:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=466264 Rear Camera Integrated Module Subassembly is a component incapable of independent operation and is used solely and principally with mobile phones, satisfying the twin test and the sole-and-principal test in Section Note 2(b); accordingly it is classifiable as a part of mobile phones under GIR 1 and Section Note 2(b) and thus falls under the residuary eight-digit tariff entry 8517 79 90. The subassembly is not a digital camera for heading 8525. Goods so classifiable that are for use in the manufacture of cellular mobile phones are eligible for the concessional basic customs duty at the rate specified in Sr. No. 6J of Notification No. 57/2017, subject to compliance with the IGCR Rules 2022 procedural requirements. Case-Laws Customs Thu, 23 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=466264