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        Central Excise

        Central Excise - Classification of remote control apparatus for T.V.

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        Classification of remote control apparatus as integral with television receivers, while separately sold spares are classified as parts. Remote control apparatus that are supplied with television sets and designed to work with their complementary infra red receiving circuitry are to be classified with television receivers under the HSN accessory rule; remote control units sold separately as spares are to be classified as parts/spares.
                          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 remote control apparatus as integral with television receivers, while separately sold spares are classified as parts.

                                Remote control apparatus that are supplied with television sets and designed to work with their complementary infra red receiving circuitry are to be classified with television receivers under the HSN accessory rule; remote control units sold separately as spares are to be classified as parts/spares.


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