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OFFICE
OF THE COMMISSIONER OF CUSTOMS, |
PUBLIC
NOTICE NO. 325 /2001
Sub:
Classification of CD - writer - Reg.
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Government of India,
Ministry of Finance, Department of Revenue, New Delhi, Circular No.55/2001-Cus.
vide F.No.523/5/2000-CUS (TU) dated 19.10.2001, is reproduced below for the
guidance of the importers, clearing agents and trading public.
C11/62/2001-AP (PORT) (S.
SANKARAVADIVELU)
CUSTOM HOUSE, CHENNAI-1. DY. COMMISSIONER OF CUSTOMS (APPG)
DATE: 03.12.2001
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CIRCULAR NO.55/2001-CUS.
F.NO.523/5/2000-CUS (TU)
DATED 19.10.2001
Reference is invited 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. The Board has accepted the opinion of WCO and MIT.
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