https://www.taxtmi.com/caselaws?id=472356 Mobile-phone parts classification under Rule 1 of the General Rules for Interpretation and Section XVI Note 2(b) covers specially designed aluminium plates, magnesium alloy sheets, thermal-management materials, antennae, tape and dust-proof paper where they are solely or principally used in mobile-phone manufacture. Further machining, stamping or lamination does not alter that character. These goods qualify for the manufacture-linked customs exemption where their prescribed end use in intermediary or finished mobile phones is established and verified. Low-viscosity polymer granules introduced after filing fall outside the advance-ruling scope because they were not identified in the original application. en-us Wed, 06 Aug 2025 00:00:00 +0530 Thu, 08 Oct 2026 20:44:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=472356 Mobile-phone parts classification under Rule 1 of the General Rules for Interpretation and Section XVI Note 2(b) covers specially designed aluminium plates, magnesium alloy sheets, thermal-management materials, antennae, tape and dust-proof paper where they are solely or principally used in mobile-phone manufacture. Further machining, stamping or lamination does not alter that character. These goods qualify for the manufacture-linked customs exemption where their prescribed end use in intermediary or finished mobile phones is established and verified. Low-viscosity polymer granules introduced after filing fall outside the advance-ruling scope because they were not identified in the original application. Case-Laws Customs Wed, 06 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=472356