Apple Watch Bands Classified as Watch Straps, Not Smartwatch Parts: CAAR Mumbai
The Mumbai, Customs Authority for Advance Ruling (CAAR) in a ruling dated December 23 2025, has clarified that Apple Watch Bands (Leather and Non-Leather) could not be understood in its 'popular sense' as a part of Apple Watch. Apple's Watch has a host of functionalities such as timekeeping, storage of data, voice messages, heart beat sharing, sketching via a paired IPhone. Apple's...
The Mumbai, Customs Authority for Advance Ruling (CAAR) in a ruling dated December 23 2025, has clarified that Apple Watch Bands (Leather and Non-Leather) could not be understood in its 'popular sense' as a part of Apple Watch.
Apple's Watch has a host of functionalities such as timekeeping, storage of data, voice messages, heart beat sharing, sketching via a paired IPhone. Apple's Watch gets covered under CTH 8517 6290 of the First Schedule of the Customs Tariff Act, 1975.
Shri. Prabhat K. Rameshwaram on classification of Apple Watch Bands observed that as they are used only for fastening, securing the watch onto the user of the Apple Watch and do not perform any other functions, the Bands were classifiable as such. The CAAR emphasizing on 'functionality', rejected Apple India's stance about 'usage' of its watch band that they were distinguishable from those of Samsung's which were interchangeable. Thus, the Watch Band cannot be understood as items falling under Chapter 85 i.e. part of Apple I-Watch.
Applicant sought an advance ruling on whether classification of Apple Watch Bands, both kinds Leather under CTH 85177990 and Non-Leather under CTH 42050090.
Despite a 2016 advance ruling classifying Apple Watch Bands under Chapter 85, the CAAR declined to classify Apple Watch Bands citing pending adjudication. Earlier, an order dated March 24 2025, was issued by the CAAR, reclassifying 'non-leather Apple Watch Bands' from CTH 85177090 to 91132010. Thereafter, the Bombay High Court in September, 2025 quashed the CAAR order and remanded the matter back for consideration on merits.
The CAAR decided on the advance ruling application afresh. Apple argued that its Watch Bands were integral parts of smartwatches (Chapter 85 / leather under Chapter 42), while Customs Department took a view that Apple Watch Bands were simple fastening devices classifiable under CTH 9113 as watch straps, bands, bracelets.
Functionality
The CAAR tracing through evolution of Apple Watch through various series highlighted the various features like hypertension notifications, ECG App, Blood Oxygen App, Low Cardio Fitness Notifications, Sleep Tracking, Wrist Temperature, Wrist Flick gesture, Electrical Heart Sensor were all added in Apple Watch 11 Series.
These features were not added in the Watch Bands, whether Leather or Non-Leather which remained the same having the primary function of securing a watch to the wrist. Thus, the CAAR observed that Apple Watch encompassed new and additional features which had no bearing on the classification of Watch Bands or Watch Straps irrespective of its constituent material.
Make Or Material
The CAAR clarified that irrespective of the material (polyester or leather) used in making the Apple Watch Bands they were essentially used to secure the watch unto user's wrist. It explained how both kinds of Bands i.e. Leather and Non-Leather do not impact the specific functioning of watch in tracking activities, monitoring heartbeat and in reception, conversion and transmission of voice, image and other data. Further, the CAAR observed that Watch Bands were sold as 'accessories' and imported 'independently' not with the Watch, specifically because the Apple Watch Bands do not perform or are not enabled with electromagnetic or other pairing activities with the Apple Watch.
The CAAR relied on the common parlance principle as enumerated in the cases of Mukesh Kumar Aggarwal and Uni Products India and opined as follows:
“Therefore, it can be implied that subject goods i.e. apple watch bands are not parts of a cornmunicati9rr device under heading 8517 as they do not contribute connectivity, data transmission/reception/conversion.”
Therefore, the CAAR classified Apple's Watch Band under CTH 9113, specifically as:
- Watch Bands/Bracelets with metal base (e.g., metal link/mesh bracelets) under 9113 20 90
- Watch bands of plastics/rubber, leather or textile (complete bands, not ”parts'') under 9113 90 90
In another ruling dated October 01, 2025, the CAAR observed that Samsung Galaxy Watch Bands, imported as accessories for smartwatches was classifiable under CTH 9113 as “Watch Straps, watch bands, and watch bracelets, and parts thereof”.
Case Detail: Apple India Private Limited