https://www.taxtmi.com/caselaws?id=801371 Car Radio Units imported in completely built form are classifiable under Customs Tariff Item 8527 21 00 as motor-vehicle radio-broadcast receivers combined with sound-reproducing apparatus. Under Rule 3(b) of the General Rules for Interpretation, FM/AM reception and sound reproduction determine the units' essential character; touchscreen, connectivity, playback, camera-input and phone-mirroring features remain ancillary. Semi-knocked-down kits are also classifiable under that item where the screen panel, PCBA and cable set are presented together, have the finished unit's essential character, and need only simple assembly, testing and configuration under Rule 2(a). BIS certification requirements remain applicable at import. en-us Wed, 07 Oct 2026 00:00:00 +0530 Wed, 21 Oct 2026 08:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=801371 Car Radio Units imported in completely built form are classifiable under Customs Tariff Item 8527 21 00 as motor-vehicle radio-broadcast receivers combined with sound-reproducing apparatus. Under Rule 3(b) of the General Rules for Interpretation, FM/AM reception and sound reproduction determine the units' essential character; touchscreen, connectivity, playback, camera-input and phone-mirroring features remain ancillary. Semi-knocked-down kits are also classifiable under that item where the screen panel, PCBA and cable set are presented together, have the finished unit's essential character, and need only simple assembly, testing and configuration under Rule 2(a). BIS certification requirements remain applicable at import. Case-Laws Customs Wed, 07 Oct 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=801371