https://www.taxtmi.com/caselaws?id=466297 Classification turns on the General Rules of Interpretation: the housing module is a part tailor-made and solely and principally used with mobile phones, satisfying the sole-and-principal test in relevant Section Notes; therefore it is classifiable under tariff heading for mobile phones. Because the module is an essential part of a mobile phone and falls within that heading, the applicant is eligible for the concessional basic customs duty exemption for goods used in manufacture of cellular mobile phones, subject to compliance with import-at-concessional-rate procedural rules. en-us Wed, 22 Jan 2025 00:00:00 +0530 Sun, 01 Feb 2026 19:07:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=466297 Classification turns on the General Rules of Interpretation: the housing module is a part tailor-made and solely and principally used with mobile phones, satisfying the sole-and-principal test in relevant Section Notes; therefore it is classifiable under tariff heading for mobile phones. Because the module is an essential part of a mobile phone and falls within that heading, the applicant is eligible for the concessional basic customs duty exemption for goods used in manufacture of cellular mobile phones, subject to compliance with import-at-concessional-rate procedural rules. Case-Laws Customs Wed, 22 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=466297