Clarification with regard to classification of ‘Wireless microphone sets/systems consisting of one or more wireless microphones and a wireless receiver
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Classification of wireless microphones now treated under the microphone tariff heading; pending assessments to be finalised accordingly. Consequent to deletion of tariff line 8525 50 50 in the Finance Bill, 2016, all microphones including wireless microphone sets/systems consisting of one or more wireless microphones and a wireless receiver are classifiable under tariff item 8518 10 00; pending assessments may be finalised accordingly and difficulties may be reported to the Board.
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.
Classification of wireless microphones now treated under the microphone tariff heading; pending assessments to be finalised accordingly.
Consequent to deletion of tariff line 8525 50 50 in the Finance Bill, 2016, all microphones including wireless microphone sets/systems consisting of one or more wireless microphones and a wireless receiver are classifiable under tariff item 8518 10 00; pending assessments may be finalised accordingly and difficulties may be reported to the Board.
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