Apple Watch Bands Classified As Watch Straps, Not Smartwatch Parts: CAAR Mumbai
Pranav B Prem
The Mumbai Customs Authority for Advance Ruling (CAAR) has held that Apple Watch Bands, whether leather or non-leather, cannot be treated as parts of a smartwatch and are instead classifiable as watch straps or bands under Chapter 91 of the Customs Tariff. The Authority ruled that the bands perform only a fastening function and do not contribute to the technological or communicative capabilities of the Apple Watch. The ruling was delivered on December 23, 2025, by Shri Prabhat K. Rameshwaram, while deciding an advance ruling application filed by Apple India seeking clarity on the classification of Apple Watch Bands imported separately from the smartwatch.
Apple Watch, which is classified under Customs Tariff Heading (CTH) 8517 6290 as a communication device, is equipped with multiple advanced functionalities such as timekeeping, data storage, voice messaging, heart rate monitoring, ECG, blood oxygen tracking, sleep monitoring, wrist temperature sensing, and connectivity with paired iPhones. The applicant contended that Apple Watch Bands are integral to the use of the smartwatch and should therefore be classified either as parts of a communication device under Chapter 85 or, in the case of leather bands, under Chapter 42.
The applicant had sought an advance ruling on whether leather Apple Watch Bands were classifiable under CTH 8517 7990 and non-leather bands under CTH 4205 0090. The Customs Department, however, took the position that the bands were simple fastening devices with no electronic or functional role in the operation of the smartwatch and were therefore classifiable under CTH 9113 as watch straps, watch bands or bracelets.
The Authority noted that although a 2016 advance ruling had classified Apple Watch Bands under Chapter 85, it had later declined to follow that view due to pending adjudication proceedings. Subsequently, in an order dated March 24, 2025, CAAR had reclassified non-leather Apple Watch Bands under CTH 9113. That order was quashed by the Bombay High Court in September 2025, which remanded the matter to CAAR for fresh consideration on merits. The present ruling was passed after reconsideration in terms of the High Court’s directions.
While examining the issue afresh, CAAR placed significant emphasis on the principle of functionality. Tracing the evolution of Apple Watch across various series, the Authority noted that advanced features such as ECG applications, blood oxygen monitoring, low cardio fitness notifications, sleep tracking, wrist temperature sensing and gesture-based controls were progressively added to the Apple Watch device itself. It was observed that none of these functionalities were embedded in the Watch Bands, irrespective of whether they were made of leather, textile, rubber or other materials.
The Authority observed that Apple Watch Bands serve only one purpose, namely securing the watch to the user’s wrist, and do not play any role in tracking activities, monitoring health parameters, or enabling reception, transmission or conversion of data. It was further noted that the bands are sold as accessories and are imported independently of the Apple Watch, which reinforced the conclusion that they are not parts of the smartwatch.
Rejecting Apple India’s argument based on the “usage” of the bands, the CAAR held that classification must be determined by the intrinsic function of the product rather than its association with a technologically advanced device. The Authority also rejected the contention that Apple Watch Bands should be treated differently from those used with other smartwatches, observing that interchangeability or brand-specific design does not alter their essential character as fastening devices.
Relying on the common parlance test and judicial precedents, including decisions in Mukesh Kumar Aggarwal and Uni Products India, the CAAR held that Apple Watch Bands are not understood in common or commercial parlance as parts of a communication device. The Authority observed, “it can be implied that subject goods i.e. Apple Watch Bands are not parts of a communication device under heading 8517 as they do not contribute connectivity, data transmission, reception or conversion.”
Accordingly, the CAAR ruled that Apple Watch Bands are classifiable under CTH 9113. It clarified that watch bands or bracelets with a metal base are classifiable under CTH 9113 20 90, while watch bands made of plastics, rubber, leather or textile, when imported as complete bands and not as parts, are classifiable under CTH 9113 90 90.
The Authority also took note of its earlier ruling dated October 1, 2025, wherein Samsung Galaxy Watch Bands imported as accessories for smartwatches were similarly classified under CTH 9113 as watch straps or bands. Applying the same reasoning, the CAAR concluded that Apple Watch Bands, irrespective of their material or brand association, could not be classified as parts of a smartwatch under Chapter 85. The advance ruling application was accordingly disposed of, holding that Apple Watch Bands are watch straps or bands falling under Chapter 91 of the Customs Tariff and not parts of a smartwatch or communication device.
Cause Title: Apple India Private Limited
