Classification of Mobile Pen/Pen Drive

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....rected to say that divergence of practice regarding classification of Mobile Pen/Pen drive has been brought to the notice of the Board. 2. The issue pertains to classification of an item described as "mobile pen". The item in question comes packed in a typical pen box, is supplied along with cable for connecting the device to the personal computer, spare refill (ball point) and a CD contai....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....equired to have a separate drive for reading the data on this device (as is required in the case of floppy disk) and thus, it combines functions of a drive and storage media. 4. This matter was discussed in the Tariff Conference of Chief Commissioners of Customs held at Shillong from 13th to 15th May, 2004 [Agenda Point T-1]. 5. The Conference noted that Chennai Commissionerate was....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....nications and Information Technology (Deptt. of Information Technology) and some other officers from the Deptt. of Revenue. The technical features of the mobile pen and its possible classification were discussed in detail. However, it was decided that the classification issue may be referred to World Customs Organization (WCO) and their opinion would be taken into account before a final decision i....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....the set.  Therefore, the HSC decided that PalmV and all the other articles or components presented with it, would be classified together as a set in heading 8471.30 by application of GIR 1 [Note 5 (A) to chapter 84] and 3(b). 8.  By applying the ratio of the above decision, classification of 'mobile pen/pen drive imported along with a cable for connecting the device to an ADP mac....