Classification of 'Wireless microphone sets' - CBEC Clarifies
CBEC states, "Wireless microphone sets/systems consisting of one or more wireless microphones and a wireless receiver' were classifiable under CTH 8525 50 50. In the Finance Bill, 2016 this tariff line has been omitted. This change comes into effect immediately."
How can the deletion of an entry in the tariff have immediate effect? Only an imposition or increase can have immediate effect.
Anyway, the Board clarifies, "consequent to deletion of tariff line 8525 50 50, it is clarified that all microphones including Wireless microphone sets/systems consisting of one or more wireless microphones and a wireless receiver are classifiable under tariff item 8518 10 00."
CBEC Circular No. 9/2016-Cus., Dated: March 11 2016