|
Regarding classification of CD-Writer
Circular No. 55 dated
19th October 2001
I am directed to refer to Board�s Circular No.
71/2000, dated 30.8.2000 on the subject mentioned above. In the Circular, it was
clarified that such goods may be provisionally assessed under sub-heading
8471.70 of the Customs Tariff by taking a simple Bond for the differential duty.
2. The matter has
since been examined in consultation with the World Customs Organisation (WCO)
and Ministry of Information Technology (MIT). The WCO had clarified in the
context of classification of an apparatus called Yamaha CRW 4416 capable of
recording data (software, audio or video) on compact discs (a so-called
CD-Rewriter) that the said apparatus would fall under sub-heading 8471.70.
The functions of the apparatus at issue (i.e. writing or re-writing, and reading
compact discs) are, in the view of the WCO Secretariat, captured by the
expression �storing of data on discs�. In conclusion, the Secretariat had
opined that the product would merit classification under heading 84.71
(sub-heading 8471.70) by application of GIRs 1 and 6, which excludes, ipso
facto, classification in sub-heading 8471.90.
3. The MIT has
clarified that CD-Writers also have reading facility, i.e., CD-Writer can read
as well as write and store the data on media. These are similar to Floppy Disc
Drives (FDD) and Hard Disc Drives (HDD) where both the read and write functions
are present. Both FDDs and HDDs are storage devices and are classified under
ITC(HS) 8471.70 and, therefore, CD-Writer may also be considered as a storage
device and can be classified under ITC (HS) 8471.70.
4. The Board has
accepted the opinion of WCO and MIT. Customs Houses are, therefore, requested to
take note of the same and finalise the assessments classifying such goods under
CTH 8471.70. Difficulties faced, if any, in the implementation of above
instructions may be brought to the notice of the Board immediately.
5.
Please acknowledge receipt of this Circular.
|