https://www.taxtmi.com/caselaws?id=800935 Tariff classification requires separately imported components to be assessed under their specific headings and the Section XVI notes. The Motherboard falls under Tariff Item 8473 30 20, while the model-specific Chassis, being solely or principally suitable for an automatic data processing machine and lacking independent coverage, falls under Tariff Item 8473 30 99. The Power Supply Unit, as a static converter independently described under Heading 8504, falls under Tariff Item 8504 40 29 rather than as a machine part. Its classification brings it within applicable BIS certification requirements at import. It may also qualify for basic customs duty exemption as a static converter for an automatic data processing machine, subject to prescribed conditions and import-time verification. en-us Thu, 08 Oct 2026 00:00:00 +0530 Wed, 14 Oct 2026 06:17:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=800935 Tariff classification requires separately imported components to be assessed under their specific headings and the Section XVI notes. The Motherboard falls under Tariff Item 8473 30 20, while the model-specific Chassis, being solely or principally suitable for an automatic data processing machine and lacking independent coverage, falls under Tariff Item 8473 30 99. The Power Supply Unit, as a static converter independently described under Heading 8504, falls under Tariff Item 8504 40 29 rather than as a machine part. Its classification brings it within applicable BIS certification requirements at import. It may also qualify for basic customs duty exemption as a static converter for an automatic data processing machine, subject to prescribed conditions and import-time verification. Case-Laws Customs Thu, 08 Oct 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=800935