Customs Tariff classification of TV Tuners used with ADP machines of Harmonised Customs Tariff 8471 - Regarding.

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....with ADP machines of Harmonised Customs Tariff 8471 - Regarding ****   Sir / Madam,               References have been received on divergent practices being followed by field formations regarding classification of TV tuners. It was reported that external TV tuners are being classified in heading 8528 or 8529, and internal PCI TV tuners / cards are being classified in subheading 8528 or 8529 or subheading 8473.  2.         These issues were discussed during Conference of Chief Commissioners of Customs held on 9^th-10^th May, 2011 in Bangalore. There was agreement on principal function of TV tuners and it was held th....

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....ary or alternative functions are to be classified as if consisting only of that component or being that machine which performs the principal function. 4.         The principal function of TV tuner is reception of television broadcast signal and hence the applicable subheading under consideration is in 8528 which includes: "Reception apparatus for television, whether or not incorporating radio-broadcast receivers or sound or video recording or reproducing apparatus: 85287100: Not designed to incorporate a video display or screen"     -2- Harmonised System Commodity Explanatory Notes to heading 8528 states that, "Monitors and projectors may be capable of receiving a variety o....

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....ratus for communication in a wired or wireless network (such as a local or wide area network). Whether external or internal, the principal function of TV tuner cards remains the same, that is, to provide the television function through the reception of broadcast signal from television station. The conversion into audio and video information of the broadcast signal enabling television broadcasts to be viewed on the screen remains the secondary reception. Taking into consideration the principal function of TV tuners, and provisions of paragraph 5(D) and 5(E) to chapter 84, internal TV tuner cards are found to be outside the ambit of heading 8473. 6.         Also TV tuners are other than those devices....