https://www.taxtmi.com/caselaws?id=466263 A composite Cover Glass Module with display flex, sensor flex, ambient light sensor, magnetic compass and driver IC was treated as a part of a cellular mobile phone, not as a standalone display module. Applying the General Rules of Interpretation, HSN guidance, Chapter Note 7 to Chapter 85 and Section Note 2(b) to Section XVI, the AAR found that its multiple functions and sole design for mobile phones supported classification under CTH 8517 79 90. Because that tariff classification and the end-use condition were satisfied, the module was also eligible for concessional BCD under Sr. No. 6J of Notification No. 57/2017-Customs for manufacture of cellular mobile phones. en-us Wed, 22 Jan 2025 00:00:00 +0530 Fri, 30 Jan 2026 17:42:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=466263 A composite Cover Glass Module with display flex, sensor flex, ambient light sensor, magnetic compass and driver IC was treated as a part of a cellular mobile phone, not as a standalone display module. Applying the General Rules of Interpretation, HSN guidance, Chapter Note 7 to Chapter 85 and Section Note 2(b) to Section XVI, the AAR found that its multiple functions and sole design for mobile phones supported classification under CTH 8517 79 90. Because that tariff classification and the end-use condition were satisfied, the module was also eligible for concessional BCD under Sr. No. 6J of Notification No. 57/2017-Customs for manufacture of cellular mobile phones. Case-Laws Customs Wed, 22 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=466263