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  4. Chapter 85: Electrical machinery and equipment and parts thereof; sound recorders and reproducers, television image and sound recorders and reproducers and parts and accessories of such articles >
  5. Departmental Clarifications

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Departmental Clarifications

Books imported along with floppy diskettes. - In case the accompanying software is only to explain the contents of the book (such as in the case of Physics and Chemistry books where the numerical exercises are contained in the diskettes) then the whole merits classification under Chapter 49. On the other hand, if the software on the diskette is the principal commodity that is being imported and the accompanying printed material is only by way of instructions as to how to operate the softwate (as in the case of Word Star, Micro Soft etc.) then the whole gets classifiable under Heading 85.24. - M.F. (D.R.) Letter No. 528/106/93-Cus., (TU), dated 24-8-1993.

Cable Joining Kits and Heat Shrinkable Material do not qualify for assessment under Heading 85.46 as insulators or under Heading 85.47 as insulating fittings. They are to be assessed on the general principle or classification based on the materials from which they are made. - Madras Customs Public Notice No. 34/89, dated 31-1-1989.

Commutator Segment Insul is classifiable under Item 85-18/27-(1) of Customs Tariff Act, 1975 (85.47 H.S.). - Madras Customs Public Notice No. 40/88, dated 3-2-1988.

Compact tuning unit is not eligible for exemption under Notification No. 91/89-Cus. Sl. No. 1 as potentiometers. - Madras Customs House Public Notice No. 45/90, dated 18-1-1990.

Electrical Capacitor Housing suitable for use solely or principally with electrical capacitors are appropriately classifiable under Heading No. 85.32 as a part of electrical capacitors, in view of Note 2(b) of Section XVI. - Bombay-I Collectorate Trade Notice No. 81/87, dated 15-9-1987.

Electronic Synchroniser Programmer System 'Audio File' is classifiable under Heading 85.20 (H.S.). - Madras Customs Public Notice No. 182/89, dated 2-8-1989.

Felt making plant. - Doubts have been raised as to whether the following items of machinery namely (i) Dilo Camel Back Lopper (ii) Dilo Compressive Butt Feeder (iii) Dilo Needle Loom and (iv) Dilo Edge Trim Cutting Machine could be called a complete felt making plant for the purpose of assessment under Notification No. 489/86-Cus., dated 18th Dec., 1986.

It is clarified that the exemption under Notification No. 489/96-Cus., dated the 18th Dec., 1986 would be available to the above-mentioned goods in case they constitute a composite felt making plant. The exemption would be available even in the absence of coating/garnetting/needle looms provided the goods imported are composite felt making plants. - Aurangabad Collectorate Trade Notice No. 2/90-Cus., dated 15-11-1990.

Flight computers. - Please refer your D.O. letter No. VIII(12)ACU/10/MISC/6176, dated 2-6-1995 addressed to Member (Customs) regarding import of Flight Computer by M/s. English Book Stores, New Delhi.

It has been stated that, though in the invoice and bill of entry goods were declared as 'Flight Computers' but functionally these were calculators only. Accordingly these were classified as calculator. It has been further stated that order of assessment passed by the Assistant Commissioner of Customs has since been confirmed by Commissioner of Customs (Appeals).

The matter has been examined by the Board and I am directed to say that in future where the identity of the articles imported is to be decided on technical features, the matter may be referred to agencies like the National Informatic Centre for their views in this regard and after receipt of their views the issue of classification may be decided so that imported toods could be correctly assessed. The above guidelines may be noted for all goods of technical nature. [Based on C.B.E. & C. Circular No. 87-95, dated 31-7-1995]

Horns, Sirens and other electric sound signalling appliances. - Heading No. 85.12 includes Horns, Sirens and other Electric Sound Signalling appliances. - Calcutta-II Collectorate Trade Notice No. 123/86, dated 23-6-1986.

Metal housings for capacitors are classifiable under Heading 85.32 as parts of capacitors. - Bombay-I Collectorate Trade Notice No. 21/87, dated 19-3-1987. Parallel Calcutta II No. 75/87, dated 27-3-1987.

Motors whether old or new supplied with machine heads whether old or new are Classifiable as Motors under their appropriate headings. - Madras Customs Public Notice No. 182/89, dated 2-8-1989.

Paper insulated aluminium strips are classifiable as insulated electric conductors under Heading 85.44. - Bombay-I Collectorate Trade Notice No. 104/86, dated 30-12-1986.

Plastic caps and battery caps of base metal for battery cells would be classifiable under Heading No. 85.06. - Bombay-I Collectorate Trade Notice No. 6/87, dated 30-1-1987. Parallel Patna No. 10/87, dated 14-1-1987.

Pressed Steel cooling radiators for transformers would be appropriately classifiable under sub-heading No. 8504.00 if such products are intended for use solely or principally with transformers as ‘parts’ because of Section Note 2(b) of Section XVI. - Calcutta-II Collectorate Trade Notice No. 270/87, dated 9-11-1987. Parallel Bombay I No. 64/87, dated 4-9-1987.

Recorded magnetic tapes containing abstracts of articles published in periodicals and journals are classifiable under Heading 85.24 (H.S.) of the Customs Tariff Act, 1975. - Madras Customs Public Notice No. 97/88, dated 25-4-1988.

Remote control of television receivers would be classifiable under Heading 85.26 as radio control apparatus. - Calcutta-II Collectorate Trade Notice No. 56/87, dated 2-3-1987.

Seals/Rings made of unhardened Vulcanised Rubber. - See under CHAPTER 40.

Supermizer-SMX. - See under CHAPTER 90.

Transformers. - It is hereby clarified that sub-heading 8504.00 covers all transformers and would, therefore, obviously include such transformers as are designed for particular purpose, for example, matching transformers for matching the impedance of one circuit with that of another and instrument transformers, current or voltage transformers combined instrument transformers used to step down or step up voltage or current to the level of connected equipments e.g. measuring instruments, electricity meters or productive relays. - Calcutta-II Collectorate Trade Notice No. 182/86, dated 4-9-1986.

Tube Recuperating Heat Exchangers are not eligible for exemption under Sl. No. 8 of Notification No. 30/88-Cus., dated 1-3-1988. - Madras Customs House Public Notice No. 59/90, dated 2-2-1990.

Uninterruptible Power Supply System (UPSS). - The CEGAT in the case of J.K.Synthetic Ltd. v. Collector - 1995 (80) E.L.T. 208 (Tribunal) has held that UPSS are classifiable under Heading 8543.80 of the Customs Tariff. As a result of this, the earlier decision of the Board and the advice of the WCO are at variance with the CEGAT’s decision.

2. The matter has since been examined by the Board. Board is of view that unless and until the decision of the CEGAT is reversed by the Supreme Court or the CEGAT itself it is binding on the field formations and has to be followed. It is accordingly clarified that in supersession of earlier clarifications from the Board, the UPSS will be classifiable under sub-heading 8543.80 (w.e.f. 1-1-1996 under sub-heading 8543.89) of the Customs Tariff and under Heading 8543.00 of the Central Excise Tariff. Pending cases of assessment may kindly be finalised on the basis of this clarification. - Based on C.B.E. & C. Circular No. 25/96-Cus., dated 24-4-1996 - 1996 (84) E.L.T. (T90).

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