Transaction value rejection requires reliable corroboration; refundable VAT is excluded and temporary registration does not defeat new-vehicle exempti...
Appellate jurisdiction remains available where a wrist-worn gold ornament cannot conclusively be characterised as imported baggage at the preliminary ...
Written complaint requirement bars cognizance on police reports for securities offences, while unsupported breach of trust and cheating allegations fa...
Risk-based postal import clearance standardises electronic assessment, document requests, duty realisation and delivery controls at Foreign Post Offic...
Customs Cargo Service Provider appointment extends custodianship to additional terminal land, subject to cargo-control, security and licence condition...
Automotive camera components are classified according to their...
Tariff classification of automotive camera components determines integrated-circuit exemption eligibility while excluding vehicle wiring harnesses and motor-vehicle camera covers.
Contents
Summary
Note
Bookmark
Share
✓ Copied successfully !
Print
Print Options
For full text, please login
Login to TaxTMI
Verification Pending
The Email Id has not been verified. Click on the link we have sent on
Automotive camera components are classified according to their tariff descriptions, functional characteristics and applicable notes. Digital automotive cameras fall under the residual entry for other cameras; image sensors, power-management ICs and video encoders are monolithic integrated circuits, while EEPROMs are electronic memories. The note also classifies passive components, bare printed circuits, sealing rings, objective lenses, vehicle-specific camera covers and wiring harnesses under their respective specific entries. Integrated circuits classified under heading 8542 qualify for the unconditional customs exemption for electronic integrated circuits. The vehicle wiring harness is excluded because it is a motor-vehicle wiring set, and camera covers do not qualify because they are motor-vehicle parts rather than camera parts under the claimed concession.
Automotive camera components are classified according to their tariff descriptions, functional characteristics and applicable notes. Digital automotive cameras fall under the residual entry for other cameras; image sensors, power-management ICs and video encoders are monolithic integrated circuits, while EEPROMs are electronic memories. The note also classifies passive components, bare printed circuits, sealing rings, objective lenses, vehicle-specific camera covers and wiring harnesses under their respective specific entries. Integrated circuits classified under heading 8542 qualify for the unconditional customs exemption for electronic integrated circuits. The vehicle wiring harness is excluded because it is a motor-vehicle wiring set, and camera covers do not qualify because they are motor-vehicle parts rather than camera parts under the claimed concession.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4788
Join Channel
TaxTMI 
