AI Drafter 
TaxTMI 
TaxTMI 
2024 (12) TMI 1736
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.... of Vibration Motors for use in Mobile phone for prospective imports. 1.1 "Vibration motors" are electro mechanical devices that generate vibration or oscillation. Vibration motors is widely used in various industries including mobile phones, gaming controllers, wearables and other electronic devices. Vibration motors is of various type and includes: (i) ERM ['Eccentric rotating Mass'] Motors: It has unbalanced mass that rotates and creating vibrations; (ii) LRA ['Linear resonant actuators'] Motors: It use mass spring system to generate vibration and offer better control. 1.2 That appellant is willing to import vibration motors with following key word: Linear Vibrator, 9+1 Ohms, 8x15x2.4mm, PAD Contact, GP Compliant [APPROVAL SHEET FOR VIBRATOR] is enclosed for detailed reference. In light of above advance ruling is sough on classification of import of Vibration Motors to be used in manufacturing of Mobile Phones. 1.3 That the Vibration Motor is used to perform individual function of generating vibration in mobile phone to alert the user about incoming notifications or calls. When a message or call is received, an electric supply is sent t....
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....1998 held that, "The applicable subheading for vibrator motors operated pneumatically will be 8412.39.0040 & the applicable subheading for electrically powered vibrator motors will be 8479.89.9795" 1.8 That relying on the above quoted ruling applicant is of the view that Vibration motor is classified under customs chapter 84. That text of chapter 84 and 85 of the customs tariffs regarding motors are as under: CHAPTER 84: Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof 8412 ENGINES AND MOTORS - Pneumatic power engines and motors: 8412 31 00 -- Linear acting (cylinders) 8412 39 00 -- Others CHAPTER 85 Electrical machinery and equipment and parts thereof; sound recorders and reproducers, television image and sound recorders and reproducers, and parts and accessories of such articles 8501 ELECTRIC MOTORS AND GENERATORS (EXCLUDING GENERATING SETS) 8501 10 - Motors of an output not exceeding 37.5 W : --- DC motor : 8501 10 11 ---- Micro motor 8501 10 12 ---- Stepper motor 8501 10 13 ---- Wiper motor 8501 10 19 ---- Other Co....
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.... Further, Note 2 to Section XVI is reproduced as under: "2. Subject to Note 1 to this Section, Note 1 to Chapter 84 and to Note 1 to Chapter 85, parts of machines (not being parts of the articles of heading 8484, 8544, 8545, 8546 or 8547) are to be classified according to the following rules: a. parts which are goods included in any of the headings of Chapter 84 or 85 (other than headings 8409, 8431, 8448, 8466, 8473, 8487, 8503, 8522, 8529, 8538 and 8548) are in all cases to be classified in their respective headings; b. other parts, if suitable for use solely or principally with a particular kind of machine, or with a number of machines of the same heading (including a machine of heading 8479 or 8543) are to be classified with the machines of that kind or in heading 8409, 8431, 8448, 8466, 8473, 8503, 8522, 8529 or 8538 as appropriate. However, parts which are equally suitable for use principally with the goods of headings 8517 and 8525 to 8528 are to be classified in heading 8517, and parts which are suitable for use solely or principally with the goods of heading 8524 are to be classified in heading 8529; c. all other parts are to be classif....
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....cally operated vibrator motor is classified under Chapter 84. The relevant extract of the ruling is as under: ERM "These motors utilize an eccentric disc fitted to the protruding end of the motor shaft to generate vibrations which are transmitted to an apparatus to which the vibrator motor is attached. The vibrator motors will be affixed to hoppers, silos, conveyors and similar machinery to assist in compressing, transporting, and unloading bulk materials .... " 2.8 It is clear that the vibrator motor in the impugned ruling is a motor which is attached to a different machinery and not the vibrator motor which is to be used inside the mobile phones. In view of the above discussion, the relevant classification of the subjected goods can be taken as CTH 8517 7990 i.e. as a part of Mobile Phones. Personal Hearing 3. A Personal Hearing was conducted on 25.11.2024, whereby the Authorised Representative of the applicant was present and reiterated the position taken in the written submission made with regard to classification to the Authority. However, no one was present on behalf the concerned Port Commissionerate. Analysis and Conclusion 4. The product under revie....
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....8409, 8431, 8448, 8466, 8473, 8503, 8522, 8529 or 8538 as appropriate. However, parts which are equally suitable for use principally with the goods of headings 8517 and 8525 to 8528 are to be classified in heading 8517, and parts which are suitable for use solely or principally with the goods of heading 8524 are to be classified in heading 8529; f. all other parts are to be classified in heading 8409, 8431, 8448, 8466, 8473, 8503, 8522, 8529 or 8538 as appropriate or, failing that, in heading 8487 or 8548." 4.2 The above explanatory notes conclude that the vibrator motor may fall under CTH 8479, which is reproduced as under :- 84.79 - Machines and mechanical appliances having individual functions, not specified or included elsewhere in this Chapter. 8479.10 - Machinery for public works, building or the like 8479.20 - Machinery for the extraction or preparation of animal or fixed vegetable or microbial fats or oils 8479.30 - Presses for the manufacture of particle board or fibre building board of wood or other ligneous materials and other machinery for treating wood or cork 8479.40 - Rope or cable-making machines 8479.50 ....
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.... motors will be affixed to hoppers, silos, conveyors and similar machinery to assist in compressing, transporting, and unloading bulk materials .... " It is clear that the vibrator motor in the impugned ruling is a motor which is attached to a different machinery and not the vibrator motor which is to be used inside the mobile phones, hence cannot be placed under CTH 8479. 4.2.3 The product under consideration 'Vibrator Motor' has been defined under the Explanatory Notes of CTH 8479: The 'vibrator motor' and 'electro-magnetic vibrator' covered by this heading include inter alia: (I) MACHINERY OF GENERAL USE This group includes, for example: (5) Vibrator motor consisting of an electric motor with eccentric discs fitted to the protruding ends of the shaft, generating radial vibrations which are transmitted to the apparatus or appliance (chutes, bins, hoppers, conveyors, compacting appliance, etc.) to which the vibrator motor is fixed. (6) Electro-magnetic vibrator, for attachment to conveying, screening, compacting, etc., appliances, consisting of a base plate carrying an electro-magnet and two metal rods supporting a mass held in....
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....case, the vibrator motor to be used in the mobile phone also appears to be classifiable under CTH 8501: 85.01 - Electric motors and generators (excluding generating sets). 8501.10 - Motors of an output not exceeding 37.5 W 8501.20 - Universal AC/DC motors of an output exceeding 37.5 W - Other DC motors; DC generators, other than photovoltaic generators : 4.4.1 The Explanatory Notes also elaborately covers Electric Motors including- Rotary Motors and Linear Motors as provided below: (I) ELECTRIC MOTORS Electric motors are machines for transforming electrical energy into mechanical power. This group includes rotary motors and linear motors. (A) Rotary motors produce mechanical power in the form of a rotary motion. They are of many types and sizes according to whether they operate on DC or AC, and according to the use or purpose for which they are designed. The motor housing may be adapted to the circumstances in which the motor will operate (e.g., dust proof, drip proof or flame proof motors; non-rigid mountings for belt driven motors, or for motors which will be subject to much vibration). Many motors may in....
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....ry member); positioning on machine-tools; etc. DC linear motors, whose operation uses the interaction of electro-magnets or of electro-magnets and permanent magnets, can be used as alternating or oscillating motors (e.g., for reciprocating pumps, weaving shuttle drives), stepper motors (e.g., small conveyors), etc. This group also includes : (1) Servomotors, presented separately, consisting essentially of an electric motor with speed-reducing gears and equipped with a power transmission device (e.g., lever, pulley) designed to adjust the variable position of a regulating control in a boiler, in a furnace or in other plant (and possibly provided with an emergency hand-wheel). (2) Self-synchronising units, with a stator carrying three windings angled at 120° and a rotor carrying a single winding connected to two slip rings, for use in pairs (synchro-transmitter and synchro-receiver), e.g., in telemetering or remote control systems. (3) Valve actuators, electrical, consisting of an electric motor with reducing gear and drive shaft and, in some cases, with various devices (electric starter, transformer, hand-wheel, etc.) to operate the v....
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....lving commodities, without adverting to the Harmonised System. The Code is the bedrock of custom controls and procedures. The HSN consists of over 5000 commodities groups, which are structured into 21 Sections and 97 Chapters, which are further divided into four and six digit subheadings. Many custom administrations, like India, use an eight or more digit commodity coding system, with the first six digits being the HSN code. 10. Classification under the Harmonised System is done by placing the good under the most apt and fitting sub-heading. This is done by choosing the appropriate Chapter, Heading, and sub-heading respectively. To facilitate interpretation and classification, each of the 97 Chapters in the HSN contain corresponding Chapter Notes, General Notes, and Explanatory Notes applicable to the Headings and sub-headings within that Chapter. In addition, there are six General Rules of Interpretation applicable to the Harmonised System as a whole. 11. GRI 1 states that the titles of Sections, Chapters, and sub-Chapters are provided for ease of reference only. Therefore, they have no legal bearing on classification. Classification is to be effected: (....
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....lied to bring us closer to the appropriate classification. 4.8 Further, as per technical literature available on the web, "Miniature DC vibration motors have the benefit of being easy to implement and are low cost, whilst dramatically augmenting how devices interact with users. For example, industrial equipment is often used in environments where seeing or hearing a visual or audio alert can be difficult - a small vibration motor can be integrated into a design so that equipment operators and users can rely on the sense of touch, no longer requiring line of sight or high volumes. This is one of the obvious benefits of mobile phones, you can receive notifications when the device is in your pocket without disturbing those around you. All pager motors use miniature Eccentric Rotating Masses, and hence they tend to be abbreviated 'ERM motors'. ERM pager motors rely on the rotation of an unbalanced load to create vibration effects and are more recently being used for haptic feedback as well as vibration alerting." Exploded Micro Vibration Motor or Pager Motor 4.8.1 Moreover, "Typically based on DC motors up to 6mm (although some are slightly larger, especially when enca....