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Earphones with Microphones Classified as Accessories, Not Parts, for Mobile Phones; Exemption Benefits Upheld.
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....Classification of imported goods - earphones with microphones - the earphone will qualify as an accessory which can be used with cellular mobile phone as well as other electronic devices. When used with the cellular mobile phone, it will be an accessory to mobile phone but will not be its part - The benefit of the exemption notification cannot be denied to earphones- AT....