| Date: |
07-11-2001
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| Notification No: |
Customs Circular No 61/2001
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| Issuing Authority: |
Indian Customs
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| Type: |
Circular
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| File No: |
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| Subject: |
Regarding classification of CD- Rom Drives
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Regarding classification of CD- Rom Drives
Circular No. 61 dated 7th
November 2001
I am directed to invite your attention to the
subject mentioned above and to say that a doubt has been raised regarding
classification of CD-Rom Drives under the Customs Tariff.
2. The matter has
been examined by the Board. It has been stated by the Ministry of Information
Technology (MIT) that CD-Rom Drive, Floppy Disc Drive and Hard Disc Drive are
all `storage units' and classifiable under heading 8471.70. The basic function
of all these is storage of data. The WCO too in its 17th Session, had
decided that CD-Rom drives designed for retrieving signals of CD-ROMs and
working in conjunction with an automatic data processing machine are
classifiable under heading 8471.70. The general practice in the Custom Houses so
far has been to classify CD-Rom Drives under heading 8471.70. In a recent case
the Audit has also closed the objection after receiving the Department's reply
citing World Customs Organisation decision mentioned above.
3. In view of the
above, it has been decided that CD-Rom drives designed for working in
conjunction with an ADP machine and which satisfy note 5 to Chapter 84, would
merit classification under 8471.70 as storage units. Pending provisional
assessments may be finalised accordingly.
Any difficulty in implementing the Circular may
please be brought to notice of the Board.
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