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OFFICE
OF THE COMMISSIONER OF CUSTOMS, |
PUBLIC NOTICE NO. 362 /2001
Subject: Classification of CD- Rom Drives - reg.
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Government
of India, Ministry of Finance, Department of Revenue, New Delhi, Notification
No.61/2001-Cus vide F. No. 528/46/2000-CUS
(TU), dated 07.11.2001, is reproduced below for the guidance of the
Importers, Clearing Agents and Trading Public.
C11/62/2001-AP(PORT)
CUSTOM HOUSE, CHENNAI-1. (S.SANKARAVADIVELU)
DATED: 21.12.2001 DY. COMMR. OF CUSTOMS
(APPG.)
Circular
No. 61/2001 - Customs
F. NO. 528/46/2000 - CUS (TU) Dated 07.11.2001
Attention is invited 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.
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