Front, Middle And Back Cover Of Cellular Phone Are Classifiable Under TI 8517 70 90 – Classification Cannot Be Decided By Exemption Notification

The CESTAT New Delhi has held that front cover, middle cover and back covers of cellular phones which house various components of the phone and also provide for dissipation of the heat, are classifiable under Tariff Item 8517 70 90 of the Customs Tariff Act, 1975 and not under TI 3920 99 99.

Considering the process of manufacture of the goods in question, the Tribunal was of the view that process of vapour deposition, being lamination, take the goods out of purview of Heading 3920. The Tribunal in this regard also observed that the processes of thermoforming and CNC milling being processes beyond cutting and surface working, take the goods out of the scope of Chapter Note 2(s) to Chapter 39.