| Date: |
28-11-2002
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| Notification No: |
Customs Circular No 78/2002
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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 Metal Oxide Varistors for Surge Arresters under the Customs Tariff
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Regarding Classification of Metal Oxide Varistors for Surge Arresters
under the Customs Tariff
Customs
Circular No. 78 dated 28th November 2002
I
am directed to refer to the subject mentioned above and to say that a
representation has been received from an Indian manufacturer alleging that
imported Zinc Oxide discs are being cleared by Customs under CTH 85.33 instead
of under 8538.10. It was stated that these are high energy, stable, non-linear
resistors (Varistors) capable of being used only in manufacture of surge
arresters/lightning arresters and, therefore, classifiable under 8538.10 as
parts of surge arresters.
2.
The matter has been examined by the Board. The resistors irrespective of
their end use are classifiable under 85.33 in terms of section note 2 (a) to
section XVI. However, as the items are stated to be meant exclusively for surge
arresters, the matter was referred to WCO Secretariat. WCO has advised that
resistors in question would be classifiable under 85.33 in terms of GIR I.
Headings 85.35 and 85.36 are applicable to surge arresters. It is, therefore,
clarified that metal oxide varistors are classifiable under CTH 85.33.
3.
Any difficulty in following the above guidelines may kindly be brought to
notice of the Board.
Please
acknowledge receipt of this Circular.
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