The Mumbai Bench of Customs Authority for Advance Rulings (CAAR) has ruled that Apple Watch bands—both leather and non-leather—are classifiable as “watch straps, watch bands and watch bracelets” under Customs Tariff Heading (CTH) 9113, rejecting Apple India’s claim that the bands constitute “parts” of the Apple Watch. The bench of Prabhat K. Rameshwaram held that…
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