https://www.taxtmi.com/caselaws?id=466298 Receiver Upper Antenna Subassembly, considered in its as-imported condition, lacks the capability to transmit or receive digital information and is non-functional standalone; therefore it cannot be treated as an "apparatus capable of transmission and reception of data." Applying GIR and the principle that parts suitable solely or principally for a particular kind of machine are to be classified with that machine, the component is classifiable as a part of mobile phones (CTH 8517) at import. Consequently, it qualifies for concessional basic customs duty under Notification No. 57/2017 Sr. No. 6J as declared in the advance ruling by CAAR. en-us Thu, 23 Jan 2025 00:00:00 +0530 Sun, 01 Feb 2026 19:07:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=466298 Receiver Upper Antenna Subassembly, considered in its as-imported condition, lacks the capability to transmit or receive digital information and is non-functional standalone; therefore it cannot be treated as an "apparatus capable of transmission and reception of data." Applying GIR and the principle that parts suitable solely or principally for a particular kind of machine are to be classified with that machine, the component is classifiable as a part of mobile phones (CTH 8517) at import. Consequently, it qualifies for concessional basic customs duty under Notification No. 57/2017 Sr. No. 6J as declared in the advance ruling by CAAR. Case-Laws Customs Thu, 23 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=466298