CAAR Mumbai classified embedded Wi-Fi, cellular, and GNSS modules under CTI 8517 79 90, permitting nil BCD under Notification 57/2017.
CAAR Mumbai ruled that embedded communication modules—comprising Wi-Fi, cellular, and GNSS components—are classifiable as parts under CTI 8517 79 90. This classification qualifies them for nil basic customs duty (BCD) under Notification No. 57/2017-Customs.
The authority noted the auxiliary role of these modules in host devices, affirming their status as ancillary components rather than standalone systems. The integration into larger electronic assemblies was critical to the determination.
This ruling supports cost-effective import strategies for electronics manufacturers. Practitioners should ensure compliance with notification conditions to claim duty exemption and mitigate post-import audit exposure.
Citations
- Notification No. 57/2017-Customs
