TaxTMI 
TaxTMI 
Classification of Cordless Infrared Devices for the Remote Control – reg.
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.... Directors General of CBEC, All Commissioners of Customs/Customs (Prev.) / C&CE All Commissioners of Customs & Central Excise (Appeals). Sir / Madam, Subject: Classification of Cordless Infrared Devices for the Remote Control - reg. **** The issue of classification of cordless infrared devices for the remote control was taken up for discussion in the May, 2012 Mumbai Conference of Chief Comm....
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....acter rule" of GRI 3(b) has to be applied in order to determine under which single heading the set had to be classified. However, when this product is presented separately, then the classification is to be determined by application of the General Rule for the Interpretation (GRIs) of the First Schedule to the Customs Tariff Act (CTA), 1975. GRI 1 requires that in classifying articles, for legal pu....
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....lsewhere ... ". Chapter Note 7 to Chapter 85 reads as: "Heading 8537 does not include cordless infrared devices for the remote control of television receivers or other electrical equipment (heading 8543). 3. The Explanatory Notes to the Harmonized Commodity Description and Coding System, which represent the official interpretation of the tariff at the international level, facilitate classificat....
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....o users without repacking, along with principal / main device with which they are to be used, they shall be classified along with the principal / main device by application of GRI 3(b) and 6. (b) In cases where cordless infrared devices for the remote control are presented separately, they shall be classified under heading 8543, sub-heading 8543.70, by application of GRI 1 and 6 5. Accordingly, ....