Delhi High Court - Orders
Qualcomm India Private Limited vs Commissioner Of Customs, Delhi And Ors on 17 November, 2025
Author: Prathiba M. Singh
Bench: Prathiba M. Singh
$~15
* IN THE HIGH COURT OF DELHI AT NEW DELHI
+ CUSAA 9/2024 & CM APPL. 6864/2024
QUALCOMM INDIA PRIVATE LIMITED .....Appellant
Through: Mr. Vivek Sarin and Ms. Divyanshi
Singh, Advs.
versus
COMMISSIONER OF CUSTOMS, DELHI AND ORS.
.....Respondents
Through: Mr. Gibran Naushad, SSC with Mr.
Harsh Singhal and Mr. Suraj Shekhar
Singh, Advs.
CORAM:
JUSTICE PRATHIBA M. SINGH
JUSTICE SHAIL JAIN
ORDER
% 17.11.2025
1. This hearing has been done through hybrid mode.
2. The matter relates to augmented reality devices and their classification. The question of law has been framed in this matter on 20th March, 2024 which reads as under:
"(i) Whether the augmented reality devices Qualcomm X-Reality Version 1 (QXR V1) and (QXR V2) merit classification under Tariff sub-
heading 90318000 of Chapter 90 or 9085437099 of Chapter 85 or 8517 of Chapter 85 Customs Tariff Act, 1975?"
3. Mr. Gibran Naushad, ld. SSC for the Respondent relies upon the decision of the Coordinate Bench of this Court in CUSAA 24/2024 titled Vivo Mobile India Pvt. Ltd. vs. Customs Authority dated 20th November, 2024.
4. Let the parties file their written submissions by 5th January, 2026.
This is a digitally signed order.
The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 18/11/2025 at 21:23:32
5. List on 12th January, 2026 on top of the Board.
PRATHIBA M. SINGH, J.
SHAIL JAIN, J.
NOVEMBER 17, 2025/kp/msh This is a digitally signed order.
The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 18/11/2025 at 21:23:32