https://www.taxtmi.com/caselaws?id=800194 Wi-Fi, cellular-communication and GNSS modules that cannot communicate or provide positioning independently, and require integration with a PCB, power source, antenna and host controls, are parts of communication apparatus. As goods solely or principally suitable for Heading 8517 apparatus, they are classifiable under Customs Tariff Item 8517 79 90 rather than as complete apparatus or general electronic integrated circuits; the specific parts description prevails. The modules qualify for nil basic customs duty under Serial No. 5 of Notification No. 57/2017-Customs because they are embedded modules for industrial, commercial and infrastructure equipment and are outside the specified mobile-phone and wrist-wearable exclusions. en-us Mon, 28 Sep 2026 00:00:00 +0530 Sat, 03 Oct 2026 09:32:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=800194 Wi-Fi, cellular-communication and GNSS modules that cannot communicate or provide positioning independently, and require integration with a PCB, power source, antenna and host controls, are parts of communication apparatus. As goods solely or principally suitable for Heading 8517 apparatus, they are classifiable under Customs Tariff Item 8517 79 90 rather than as complete apparatus or general electronic integrated circuits; the specific parts description prevails. The modules qualify for nil basic customs duty under Serial No. 5 of Notification No. 57/2017-Customs because they are embedded modules for industrial, commercial and infrastructure equipment and are outside the specified mobile-phone and wrist-wearable exclusions. Case-Laws Customs Mon, 28 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=800194