ALO Law Office- IDT Tax I Arbitration I Litigation
Date: 19.08.2025
CAAR Delhi Upholds Classification and Exemption for Mobile Phone Components โ โ
The Customs Authority for Advance Rulings (CAAR), New Delhi, recently issued a significant ruling concerning the classification and exemption of certain goods intended for use in the manufacturing of mobile phone parts. โ This ruling, dated August 6, 2025, provides clarity on the classification of specific items under the Customs Tariff Act, 1975, and their eligibility for exemption under Notification No. 57/2017-Customs. Below, we delve into the details of the ruling and its implications for importers and manufacturers. โ
Background
M/s Le Mei Plastic Manufacturing Private Limited filed an application seeking an advance ruling on the classification and exemption of goods such as aluminum plates, magnesium alloy sheets, heat-dissipating films, silicon pads, conductive foams, antennas, double-sided tape, and dust-proof paper. โ These goods are intended for use in the manufacturing of intermediate components (front, middle, and back covers) for smartphones. โ
The applicant argued that these goods are specifically designed for mobile phone manufacturing and should be classified under Tariff Heading 8517 79 90 as “Parts of Mobile Phones.” โ Additionally, they sought confirmation on whether these goods qualify for exemption under Entry 6E of Notification No. โ 57/2017-Customs.
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 Delhi
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