Classification of "Cockroach traps" and "Mosquito Repellent" - Board clarifies
IT seems that the Board is on a clarification spree.
This Circular too owes its origin to the general consensus arrived at the Vishakhapatnam Conference of Chief Commissioners of Customs and Directors General on Customs Tariff and Allied Matters, held on 05-06 June 2013 .
The Board has noted that in National Import Data Base products like "Cockroach Traps", and "Mosquito Repellent", are classified under various Customs tariff headings 3506, 3822, 3808, 3926, 4823, etc.
So, after referring to the General Rules for the Interpretation of the First Schedule to the Customs Tariff Act, 1975, all legal texts, the HS Explanatory Notes the consensus arrived at the Vishakhapatnam Conference is that the classification under heading 3506, 3822, 3926 and 4823 is not proper and appropriate classification is under heading 3808, subheading 3808 91.
And the Board informs that they too have examined the issue and subscribe to the views arrived at by consensus.
Board desires that such products should merit classification under heading 3808, subheading 3808.91, and tariff item 3808 91 99 ("Other"), by application of GRIs 1 and 6.
Circular No., Dated: August, 1, 2013.