ALO Law Office- IDT Tax I Arbitration I Litigation
Date: 01.07.2025
CAAR Mumbai Clarifies Customs Classification of Wireless Communication Modules
The Customs Authority for Advance Rulings (CAAR), Mumbai, has issued a detailed ruling in favour of ONYX Components & Systems Pvt. Ltd., clarifying the classification of various communication modules under the Customs Tariff Act, 1975. The modules in question include GSM/GPRS (2G), LTE (4G), NR (5G), NB-IoT, and GPS modules. These are now to be classified under Customs Tariff Item (CTI) 8517 79 90 as “Parts of other apparatus for transmission or reception of voice, images or other data.”
Background of the Case
ONYX Components approached CAAR to seek an advance ruling under Section 28H of the Customs Act, 1962, for classification of cellular and GPS modules imported primarily through the Hyderabad Air Cargo Complex. The company imports these multi-component integrated circuits, which are used by OEMs in a wide range of IoT devices, modems, vehicle tracking systems, and similar wireless network-connected equipment.
This Article has been written by Shri Ravi Shekhar Jha, Advocate Delhi High Court based on his interpretation of the law. He can be reached at his email id intelconsul@gmail.com or on his Mobile +91-9999005379.
Source: CAAR Mumbai
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