https://www.taxtmi.com/caselaws?id=800866 Car radio units designed for installation in motor vehicles, with AM/FM reception and integrated sound reproduction, fall within the specific tariff classification for motor-vehicle radio-broadcast receivers. Touchscreen, Bluetooth, Wi-Fi, USB, camera input, media playback and phone-mirroring functions remain integrated or ancillary features and do not alter that essential character. Where semi-knocked-down kits are imported together with the principal components and require only simple assembly, limited soldering, testing and configuration, they possess the essential character of the complete unit under Rule 2(a). Both completely built units and qualifying kits are classifiable under Customs Tariff Item 8527 21 00, subject to applicable BIS certification at import. en-us Wed, 07 Oct 2026 00:00:00 +0530 Tue, 13 Oct 2026 07:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=800866 Car radio units designed for installation in motor vehicles, with AM/FM reception and integrated sound reproduction, fall within the specific tariff classification for motor-vehicle radio-broadcast receivers. Touchscreen, Bluetooth, Wi-Fi, USB, camera input, media playback and phone-mirroring functions remain integrated or ancillary features and do not alter that essential character. Where semi-knocked-down kits are imported together with the principal components and require only simple assembly, limited soldering, testing and configuration, they possess the essential character of the complete unit under Rule 2(a). Both completely built units and qualifying kits are classifiable under Customs Tariff Item 8527 21 00, subject to applicable BIS certification at import. Case-Laws Customs Wed, 07 Oct 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=800866