https://www.taxtmi.com/caselaws?id=788627 A smartphone-specific side key FPCB imported with mounted electrical and non-electrical components was treated as a populated sub-assembly, not a bare printed circuit board. Applying Rule 1 of the General Rules for Interpretation and Note 2(b) to Section XVI, the decisive factor was its dedicated use with mobile phones and its non-independent functionality. Because the goods contained assembled elements such as switches, domes, brackets, tapes, capacitors and inductors, heading 8534 was rejected as covering only printed circuits in the relevant sense. The item was therefore classified under CTI 8517.79.10 as a populated, loaded or stuffed printed circuit board. en-us Mon, 02 Mar 2026 00:00:00 +0530 Tue, 14 Apr 2026 14:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=788627 A smartphone-specific side key FPCB imported with mounted electrical and non-electrical components was treated as a populated sub-assembly, not a bare printed circuit board. Applying Rule 1 of the General Rules for Interpretation and Note 2(b) to Section XVI, the decisive factor was its dedicated use with mobile phones and its non-independent functionality. Because the goods contained assembled elements such as switches, domes, brackets, tapes, capacitors and inductors, heading 8534 was rejected as covering only printed circuits in the relevant sense. The item was therefore classified under CTI 8517.79.10 as a populated, loaded or stuffed printed circuit board. Case-Laws Customs Mon, 02 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=788627