| Date: |
11-03-2016
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| Notification No: |
Customs Circular No. 09/2016
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| Issuing Authority: |
Indian Customs
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| Type: |
Circular
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| File No: |
F. No. 528/08/2014-STO (TU) |
| Subject: |
Clarification with regard to classification of 'Wireless microphone sets/systems consisting of one or more wireless microphones and a wireless receiver'
|
Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise & Customs
(Tariff Unit)
Circular No. 09/2016-Customs
New Delhi, Dated the 11th March, 2016.
To,
All Pr. Chief Commissioners / Chief Commissioners of Customs / Customs (Prev.),
All Pr. Chief Commissioners / Chief Commissioners of Customs & Central Excise,
All Pr. Commissioners / Commissioners of Customs / Customs (Prev.),
All Pr. Commissioners / Commissioners of Customs & Central Excise,
All Pr. Director Generals / Director Generals under CBEC.
Subject:- Clarification with regard to classification of Wireless
microphone sets/systems consisting of one or more wireless microphones and a
wireless receiver Regarding.
Madam / Sir,
It has been brought to the notice of the Board that wireless microphone
sets/systems consisting of one or more wireless microphones and a wireless
receiver are not being uniformly classified under Customs Tariff Act, 1975.
- The matter has been examined by the Board in the context of description
of the item, WCO position, test of common parlance or trade practice and an
analysis of the suggestion given by the High Level Committee to interact
with Trade and Industry on Tax Laws.
- 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.
- Tariff heading 8518 inter-alia provides for classification of
Microphones and stand therefor. This heading covers all kinds of microphones
including Wireless microphone sets/systems consisting of one or more
wireless microphones and a wireless receiver. Therefore, 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.
- All pending assessments, if any, may be finalized accordingly.
- Difficulty faced, if any, may be brought to notice of the Board.
Yours faithfully,
(Zubair Riaz)
Director (Customs)
F. No. 528/08/2014-STO (TU)
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