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        Case ID :

        2000 (11) TMI 218 - AT - Customs

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        Automatic controlling apparatus classification for washing machine programmers falls under Heading 90.32, not Heading 85.37. The imported washing machine programmer was an independent automatic controlling apparatus, not a board, panel or other base equipped with two or more ...
                      Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                        Provisions expressly mentioned in the judgment/order text.

                          Automatic controlling apparatus classification for washing machine programmers falls under Heading 90.32, not Heading 85.37.

                          The imported washing machine programmer was an independent automatic controlling apparatus, not a board, panel or other base equipped with two or more electric control apparatus. The HSN note to Heading 85.37 excludes automatic controlling apparatus of Heading 90.32, while Note 6 to Chapter 90 covers instruments that automatically control a factor by electrical phenomenon. It was therefore classifiable under Heading 90.32, sub-heading 9032.89, and not under Heading 85.37.




                          Issues: Whether the imported programmer for a washing machine was classifiable under Heading 85.37 or under Heading 90.32 of the Customs Tariff.

                          Analysis: Heading 85.37 covers boards, panels, consoles, desks, cabinets and other bases equipped with two or more apparatus for electric control or distribution of electricity, and the relevant HSN note excludes automatic controlling apparatus of Heading 90.32. The programmer was an independent automatic controlling apparatus and was not an assembly of boards or panels equipped with the specified apparatus. Note 6 to Chapter 90 covered instruments and apparatus for automatically controlling flow, level, pressure or temperature, including instruments for automatically controlling non-electrical qualities whose operation depends on an electrical phenomenon varying according to the factor to be controlled.

                          Conclusion: The programmer was correctly classifiable under Heading 90.32 and sub-heading 9032.89, and not under Heading 85.37.


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                          ActsIncome Tax
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