Customs - Classification of Cordless Infrared Devices for Remote Control - Board Clarifies
BOARD is of the considered view that:
(a) When cordless infrared devices for the remote control are presented in a set put up for retail sale, that is, they are put up in a manner suitable for sale directly to users without repacking, along with principal / main device with which they are to be used, they shall be classified along with the principal / main device by application of GRI 3(b) and 6.
(b) In cases where cordless infrared devices for the remote control are presented separately, they shall be classified under heading 8543, sub-heading 8543.70, by application of GRI 1 and 6
Accordingly, Board wants all pending assessments, if any, to be finalized and suitable instructions to be given to the field formations.
CBEC Circular No.01/2013-Cus, Dated: January 01, 2013