TaxTMI 
TaxTMI 
2026 (7) TMI 1285
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....SI. No. Subject Goods 1. Image Sensor 2. EEPROM 3. PMIC 4. Video Encoder IC 5. SMD Crystal Oscillator. 6. SMT Multilayer Ceramic Capacitor 7. Thick Film Chip Resistors 8. Transient Voltage Suppression (TVS) 9. Multilayer Chip Ferrite Bead 10. Inductor 11. Schottky Barrier Diodes 12. Printed Circuit Board 13. AHD Camera Waterproof Ring 14. AHD Camera front and back cover 15. Analog high-definition surround view camera harness 16. Objective Lens ii. Whether Image Sensor, PMIC and Video encoder IC are eligible for exemption under SI. No. 24 of Notification No. 24/2005-Cus. dated 01.03.2005? iii. Whether AHD Camera front and back cover and Analog high-definition surround view camera harness are eligible for exemption under SI. No. 303 of Notification No. 45/2025- Cus. dated 24.10.2025 ("NN 45/2025")? 2. The Applicant is inter alia, engaged in the manufacture and sale of automotive Camera (Rear view or surround view) to automobile manufacturers in India ('Customers'). The Camera is manufactured by the Applicant as per the specifications provided by the Customer....
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....rter operates with an input voltage range up to 18.5 V for Power Over Coax connection, while the two low-voltage step- down converters provide constant output voltages of 1.1. V and 1.8 V. All step-down converters operate in forced fixed-frequency pulse width modulation mode at 2.1 MHz. The LDO output voltage is adjustable via an external resistor and offers high PSRR performance of 60 dB at 100 kHz. It features protection mechanisms including under-voltage, over-voltage, over- current, and thermal shutdown. The RTQ2072-QA has multiple applications within the Cameras such surround view camera, front and rear view camera, Dash CAM DVR, etc. 2.4 SMD Crystal Oscillators D2SX27E000003A is a SMD Crystal Oscillator designed for automotive applications and supplied in a miniature surface-mount package. The product is not a bare quartz resonator. The construction consists of a quartz blank, electrodes, an internal CMOS IC, gold wire interconnects, and an alumina package, enclosed with a kovar lid. This structure is consistent with a quartz-based oscillator module, where the quartz resonator provides the frequency reference while the internal IC shapes and buffers the output waveform.....
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....tors are manufactured using a thick film process on a ceramic substrate, with internal metal electrodes connected by a resistive glaze that is laser-trimmed for precise resistance values. The entire structure is protected by a glass overcoat and finished with nickel and matte tin terminations for reliable soldering. 2.8 Transient Voltage Suppression (TVS) Diode The DBLC24CIQ is an ultra-low capacitance, bidirectional transient voltage suppression (TVS) diode designed for automotive applications requiring specific change control. It protects sensitive electronic circuits from electrostatic discharge (ESD) and surge events. It safeguards high speed data interfaces and reduces electromagnetic interference. Image of the product is provided below: 2.9. Multilayer Chip Ferrite Beads: The Multilayer Chip Ferrite Beads are automotive-grade components designed to suppress electromagnetic interference (EMI) across a broad frequency range, ensuring stable and reliable performance in electronic circuits. When oleetrical signals pass through it, the bead absorbs and blocks unwanted high-frequency noise. It features multilayer construction with internal silver-printed layers and magn....
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....ssence, the PCB helps the camera work faster, stay stable, and fit into compact designs 2.13 AHD Camera Waterproof Ring An AHID camera waterproof ring is a small but essential protective component designed to keep the camera safe from moisture, dust, and environmental exposure. it is made from high-quality silicone rubber, a material known for its flexibility, durability, and strong resistance to water and temperature changes. The ring is moulded into a circular shape so it can fit around the camera lens or housing, creating a tight seal that prevents water from entering the device. The waterproof ring plays a key role in maintaining the camera's performance and longevity. It's elastic and weather-resistant nature allows it to maintain a firm seal even after long periods of use, ensuring the camera remains protected in rain, humidity, or dusty environments. Image of the AHID camera waterproof ring is provided below: 2.14 AHD Camera front and back cover The AHD camera front and back cover are made up of plastic reinforced with 30% glass fibre. They provide excellent structural rigidity, dimensional stability, and resistance to impact. The addition of glass fibre ....
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....classifiable as under: SI. No. Subject Goods Classification 1. SC121AT - Image Sensor CTI 8542 39 00 2. EEPROM CTI 8542 32 00 3. PMIC CTI 8542 39 00 4. Video Encoder CTI 8542 39 00 5. SMD Crystal Oscillator CTI 8543 70 99 6. SMT Multilayer Ceramic Capacitor CTI 8532 24 00 7. Thick Film Chip Resistors CTI 8533 21 29 8. Transient Voltage Suppression (TVS) CTI 8541 10 00 9. Multilayer Chip Ferrite Bead CTI 8504 50 90 10. Inductor CTI 8504 50 90 11. Schottky Barrier Diodes CTI 8541 10 00 12. Printed Circuit Board CTI 8534 00 00 13. AIID Camera Waterproof Ring CTI 3926 90 29 14. AHD Camera front and back cover CTI 8529 90 90 15. Analog high-definition surround view camera harness CTI 8544 42 20 16. Objective Lens CTI 9002 11 00 3. Eligibility for exemption on import of CMOS Image Sensor, PMIC and Video encoder under Notification No. 24/2005-Cus. dated 01.03.2005 ("NN 24/2005") The customs duty rate for the CMOS image sensors, PMIC and Video encoder IC falling under CTI 8542 39 00 is 7.5% under the First Schedule to the Customs Tar....
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....itable for use solely or principally with the apparatus of headings 8525, 8526 or 8527: Provided that nothing contained in this S. No. shall have effect after the 31st March, 2026 10% From the above it can be seen that goods that are classifiable under CTI 8529 90 90 and are parts suitable for use solely or principally with the apparatus of heading 8525 are eligible for benefit of BCD @10%. As submitted in preceding paragraphs, the AHID camera front and back cover are appropriately classifiable under CTI 8529 90 90 and are parts suitable for use with the apparatus of heading 8525. Therefore, in the Applicant's view, they are eligible for benefit of exemption in terms of SI. No. 303 of NN 45/2025 providing BCD@10%. Port of Import and reply from concerned jurisdictional Commissionerate 5. The applicant in their CAAR-1 indicated that they intend to import the subject goods, to be used in manufacturing of AHD Camera, at the jurisdiction of Office of the Pr. Commissioner of Customs, Chennai-II & Chennai-VII. The application was forwarded to the Office of the Pr. Commissioner of Customs, Chennai-II for their comments vide letter dated 20.03.2026. 16.04.2026, 08.05.2026....
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....endent commercial identity outside the camera module and are engineered exclusively for ADAS functions in vehicles. In the present case, the impugned goods are parts/accessories suitable for use solely with vehicles of heading Chapter 87, hence the impugned goods are rightly classifiable under heading 8708. These goods satisfy the "sole or principal use test" under Section XVII Note 3. Hence, the exclusion under Note 2(f) is not applicable. Applying GIR 3(a), the more specific description under heading 8708 ("Parts and accessories of motor vehicles") prevails over generic headings 8529/8544/3926/9002 as proposed by the importer. Although the applicant relies on Section XVI Note 2(b) and the Tata Ficosa CAAR precedent for classification under 85299090 / 90021100, the Revenue is of the considered view that the ultimate end-use in motor vehicles and the specialised automotive-grade specifications render these goods classifiable under CTH 8708 9900 (or appropriate sub-heading) in terms of the Supreme Court judgment in Westinghouse Saxby Farmer Ltd. as detailed below. The Hon'ble Supreme Court in Westinghouse Saxby Farmer Ltd. v. CCE, Kolkata (2021-TIOL- 159-SC-CX)....
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....ed on the basis of the following principle: * If the goods are specifically designed and are suitable solely or principally for automotive use (i.e., they have no significant independent commercial identity or alternative non-automotive use and are imported exclusively for incorporation into motor vehicle systems), they are classifiable under heading 8708 as parts and accessories of motor vehicles. 7. ELIGIBILITY FOR EXEMPTION NOTIFICATIONS SI. No. 24 of Notification No. 24/2005-Cus. dated 01.03.2005 (Electronic Integrated Circuits under heading 8542): Eligible only for generic ICs classified under heading 8542. Ineligible for goods classified under heading 8708. SI. No. 303 of Notification No. 45/2025-Cus. dated 24.10.2025 (Parts under 85291099 / 85299090 suitable solely or principally with apparatus of headings 8525, 8526 or 8527): Eligible only for goods classified under 85299090. Ineligible for goods classified under heading 8708. 8. FINDINGS Classification must be determined item-wise based on the characteristics at the time of import. The "sole or principal use test" is the decisive factor. Generic electronic components re....
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....ing. I proceed to pronounce a ruling on the basis of information available on record as well as existing legal framework. 7.1 At the outset, I find that the issue raised in the question in the Form CAAR-1 is squarely covered under Section 28H(2) of the Customs Act, 1962, being a matter related to classification of goods under the provisions of this Act. 7.2 Before deciding the issue, let me deliberate on the legal framework prescribed in Customs Tariff Act, 1975, Chapter/ Section notes along with HSN explanatory notes. As per Rule 1 of GRI, the titles of Sections, Chapters and sub-Chapter are provided for case of reference only; for legal purposes, classification shall be determined according to the terms of the headings and any relative Section or Chapter Notes. 7.3 Rule 1 of the General Rules for Interpretation provides that the classification of goods shall be determined according to the terms of the headings of the tariff and any relative Section notes or Chapter notes and thus, gives precedence to this while classifying a product. Rules 2 to 6 provide the general guidelines for classification of goods under the appropriate sub- heading. In the event the goods cannot b....
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....deo camera recorders: 885258200 -- High-speed goods as specified in Subheading Note 1 to this Chapter 85258300 -- Other, radiation-hardened or radiation-tolerant goods as specified in Sub-heading Note 2 to this Chapter 85258900 -- Other, night vision goods as specified in Sub-heading Note 3 to this chapter -- Other Further, HSN explanatory notes to heading 8525 provides that- (B) TELEVISION CAMERAS, DIGITAL CAMERAS AND VIDEO CAMERA RECORDERS This group covers cameras that capture images and convert them into an electronic signal that is: 1. transmitted as a video image to a location outside the camera for viewing or. remote recording (i.e., television cameras); or 2. recorded in the camera as a still image or as a motion picture (i.e., digital cameras and video camera recorders). In digital cameras and video camera recorders, image's are recorded onto an internal storage device or onto media (e.g., magnetic tape, optical media, semiconductor media or other media of heading 85.23). They may include an analogue/digital converter (ADC) and an output terminal which provides the means to send images to units of automatic da....
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....ium, indium phosphide) and are inseparably associated; (ii) Hybrid integrated circuits in which passive elements, (resistors, capacitors, inductances, etc.), obtained by thin- or thick-film technology, and active elements (diodes, transistors, monolithic integrated circuits. etc.), obtained by semiconductor technology, are combined to all intents and purposes indivisibly, by interconnections or interconnecting cables, on a single insulating substrate (glass, ceramic, etc.). These circuits may also include discrete components ... " The tariff entries from the heading are as reproduced below: 8542 ELECTRONIC INTEGRATED CIRCUITS - Electronic integrated circuits: 8542 31 00 -- Processors and controllers, whether or not combined with memories, converters, logic circuits, amplifiers, clock and timing circuits, or other circuits 8542 32 00 -- Memories 8542 33 00 -- Amplifiers 8542 39 00 -- Other 8542 90 00 - Parts The scope of Note 12(b)(i) is elaborated in detail in the HSN Explanatory Notes to Heading 8542 regarding Monolithic Integrated Circuits. The relevant portion from the HSN is reprod....
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....ithic Integrated Circuit. It could also be seen from the HSN Explanatory Notes to Heading 8542 where CMOS technology is specifically discussed. The same is covered under Monolithic Integrated circuit portion. The same is reproduced below. "Metal oxide semiconductor (MOS), especially complementary metal oxide semiconductor (CMOS), and bipolar technologies are the "generic" technologies involved in the manufacture of transistors. As the basic components of monolithic integrated circuits, these transistors give the integrated circuit its identity. Bipolar circuits are preferred for systems where maximum logic speed is sought. On the other hand, MOS circuits are preferred for systems in which a high component density and low energy requirements are desirable. Further, CMOS circuits have the lowest energy requirements. Thus, they are preferred in applications where power supply is limited or where cooling problems are expected. The complementary relationship between bipolar and MOS technologies is even more apparent in the BICMOS technology, which combines the speed of bipolar circuits with the high integration and low power consumption of CMOS circuits." Thus, it is observe....
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....es that, "For the classification of the articles defined in this Note, headings 8541 and 8542 shall take precedence over any other heading in this Schedule, except in the case of heading 8523, which might cover them by reference to, in particular, their function." Moreover, the classification of parts of machines is done in accordance with Note 2 to Section XVI as per which "parts which are goods included in any of the headings of Chapter 84 or 85, are in all cases to be classified in their respective headings. The same is reproduced below. "2 .- Subject to Note 1 to this Section, Note 1 to Chapter 84 and Note I to Chapter 85, parts of machines (not being parts of the articles of heading 84.84, 85.44, 85.45, 85.46 or 85.47) 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 84.09, 84.31, 84.48, 84.66, 84.73, 84.87, 85.03, 85.22, 85.29, 85.38 and 85.48) 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....
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....regulates, and manages voltages from a power source to ensure stable power delivery to components. The scope of Note 12(b)(i) already extracted in para 13.5 above is elaborated in detail in the HSN Explanatory Notes to CTH 8542 regarding Monolithic Integrated Circuits. The relevant portion from the HSN is reproduced below. "(I) Monolithic Integrated Circuits. These are microcircuits in which the circuit elements (diodes, transistors, resistors, capacitors, inductances, etc.) are created in the mass (essentially) and on the surface of a semiconductor material (doped silicon, for example) and are therefore inseparably associated. Monolithic integrated circuits may be digital, linear (analogue) or digital analogue. Monolithic integrated circuits may be presented : (i) Mounted, i.e., with their terminals or leads, whether or not encased in ceramic, metal or plastics. The casings may be cylindrical, in the form of parallelepipeds, etc. (ii) Unmounted, i.e., as chips, usually rectangular, with sides generally measuring a few millimetres. (iii) In the form of undiced wafers (i.e., not yet cut into chips)." From the above, it is clear that fo....
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....I 8542 31 00 to 8542 33 00. Therefore, as per the Applicant, classification of these Video Encoders under the residuary CTI 8542 39 00 is appropriate. 7.5.5 SMD Crystal Oscillator SMD Crystal Oscillator is a compact electronic component, designed for Surface- Mount Device technology, that generates a highly stable and precise timing signal needed by automotive electronic system. A small quartz crystal vibrates at a fixed natural frequency, and an internal circuit converts these vibrations into a clean, steady electrical pulse that other components follow to stay synchronized. It ensures that systems such as automotive cameras. control modules, or communication circuits process information at the correct speed and remain coordinated even in harsh conditions: Heading 8541 covers "Semiconductor Devices (for example, Diodes, Transistors, Semiconductor-Based Transducers); Photosensitive Semiconductor Devices, Including Photovoltaic Cells whether or not assembled in Modules or made up into Panels; Light-Emitting Diodes (LED), whether or not assembled with other Light- Emitting Diodes (LED); Mounted Piczo-Electric Crystals." Heading 8543 covers "ELECTRICAL MACHINES AND APPARATUS ....
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....for ultrasonic thickness measuring or detecting instruments (generally classified in accordance with Note 2 (b) to Chapter 90 or in heading 90.33, as the case may be), quartz oscillators for electronic watches (heading 91.14)." It is submitted that the subject SMD Crystal Oscillator is beyond a mounted piezo-electric crystal. It incorporates a CMOS IC (active circuitry that sustains oscillation, shapes/buffers the waveform, implements enable/disable), in addition to the quartz blank and electrodes. The product here is precisely an active oscillator module with a defined electrical output function (clock), not a simple resonator. Therefore, in terms of the exclusions provided in HSN EN to 8541 the subject goods cannot be classified under CTH 8541. Heading 8542 covers "Electronic Integrated Circuits" as defined in Note 12(b). However, the HSN EN expressly exclude assemblies formed by mounting one or more discrete components on a support, or by adding one or more other devices to an electronic microcircuit, and combinations of discrete components or microcircuits other than multichip/MCO ICs from the ambit of CTH 8542. Relevant portion of the HSN EN to CTH 8542 is provided below: ....
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....ves. The assembly process consisted of soldering the components onto a printed circuit and encapsulating the assembly in epoxy and ceramic insulating caps. Such crystal oscillators were held to be classifiable under heading 8543.70.9650 of HTSUS. Within CTH 8543, as per the Applicant, the SMD Crystal Oscillator falls under CTI 8543 70 99 as "Other: Other; Other machines and apparatus". 7.5.6 Transient Voltage Suppression (TVS) Diode: It is an ultra-low capacitance; bidirectional transient voltage suppression (TVS) diode designed for automotive applications requiring specific change control. It protects sensitive electronic circuits from electrostatic discharge (ESD) and surge events by instantly absorbs and diverting the excess energy to prevent damage. It safeguards high speed data interfaces and reduces electromagnetic interference. Scope of CTH 8541 has already been provided supra. The definition of diodes is provided under HSN Explanatory Notes to CTH 8541, the same is extracted below for ease of reference: "(A) SEMICONDUCTOR DEVICES (FOR EXAMPLE DIODES, TRANSISTORS, SEMICONDUCTOR BASED TRANSDUCERS) ... They Include: (I) Diodes which are two-....
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....roduct under consideration was TVS Diode designed specifically to protect sensitive electronic equipment from voltage transients induced by lightning and other transient voltage events. Classification of the TVS Diode was held to be 8541.10.0080 of HITSUS. 7.5.7 Schottky Barrier Diodes Scope of CTH 8541 has already been provided supra the same is not being re-iterated here for the sake of brevity. It is submitted that the Schottky barrier diodes under consideration are encapsulated in ultra-small plastic packages and are qualified for automotive applications. Functionally, these devices are employed in high-frequency inverters, free-wheeling circuits, polarity protection, and voltage clamping applications. Schottky diodes meet the essential definition of diodes under CTH 8541, as they are two-terminal semiconductor devices designed for protection. They are presented as discrete components in molded packing with metallic terminals, and are mounted on an FR4 PCB, single-sided copper, tin-plated and standard footprint satisfying the conditions for classification under this heading. Therefore, by the virtue of their construction, function, and conformity with the description o....
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....current flow during short circuits. The heading also covers inductances obtained in the form of individual components by a printing process. The Inductor under consideration is a Multilayer Ferrite Inductor, designed for automotive and electronic applications. The product is a highly reliable monolithic structure with multilayer integration, intended for signal processing and power circuits. The component is presented in a chip-type SMD package and functions by providing inductance in circuits, thereby limiting AC flow and filtering signals, which is consistent with the definition of inductors under CTH 8504. It is submitted that the product under consideration is neither a transformer nor a static converter. It is an inductor covered under CTSH 8504 50. Therefore, by virtue of its conformity with the description of inductors under Heading 8504. Since it is not a choke coil, as per the Applicant, classification under CTI 8504 50 90 as "Other inductors" is appropriate. 7.5.9 Multilayer Chip Ferrite Bead Scope of CTH 8504 has already been provided supra the same is not being re-iterated here for the sake of brevity. The product under consideration is designed for automotive ....
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....and plastics, ceramics or glass. They are used for various purposes in many branches of the electrical industry (e.g., to improve the power factor of AC circuits, to produce phase-shifted currents for rotating fields in induction motors, to protect electrical contacts from the effects of arcing, for storing and releasing given quantities of electricity, in oscillating circuits, in frequency filters, and very widely in the radio, television or telephone industries or for industrial electronic equipment). Their characteristics (shape, size, capacitance, nature of dielectric, etc.) vary according to their intended use. The heading, however, covers all capacitors irrespective of their type and method of manufacture and whatever their intended use (including standard capacitors used in laboratories or in numerous measuring instruments, specially made within fine limits and designed to remain constant during use). The heading also covers capacitors grouped together on a chassis or in a container (e.g., certain large power factor capacitors and capacitor boxes consisting of a number of standard capacitors with means of connecting them together, in series or in p....
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....ow: "(A) Resistors (resistances). These are conductors whose function is to provide a given electrical resistance in a circuit (e.g., to limit the current flowing). They vary greatly in size and shape, and in the materials of which they are made. They may be made of metals (in the form of bars, shapes or wire, often coiled in bobbins) or of carbon in the form of rods, or of carbon, silicon carbide, metal or metal oxide film. They may be obtained in the form of individual components by a printing process Certain resistors may be fitted with a number of terminals allowing the whole or part to be included in the circuit." From a perusal of the above, it can be seen that resistors are conductors whose function is to provide a given electrical resistance in a circuit, for example, to limit the current flowing. They vary greatly in size, shape, and material, and may be made of metals, carbon, silicon carbide, or metal oxide film. The heading includes resistors obtained in the form of individual components by a printing process, which is the case for thick film technology. The Applicant further applies Rule 1 of GRI which provides that the classification of the subject goods w....
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....ck film resistors will be 8533.21.0080, Harmonized Tariff Schedule of the United States (HITS), which provides for "electrical resistors with a power capacity not exceeding 20 watts having two terminals with two leads, wirewound." The duty rate will be 6 percent ad valorem." In the present case the product is a thick-film resistor made of metal film and having a power handling capacity not exceeding 20W. Hence, the above ruling would be applicable to the Resistor Thick-Fim, considering the similarity in function performed and technology involved. Therefore, as per the Applicant, the subject goods namely Thick-Film Chip Resistors are classifiable under CTH 8533, more specifically under CTI 8533 21 29, by application of Rule 1 of GRI 7.5.12 Printed Circuit Board An 8-layer unpopulated printed circuit board (PCB) for an automotive Camera is a multilayer, high-density interconnection substrate fabricated from automotive-grade, high-temperature laminate materials, designed to provide the electrical pathways and mechanical foundation for mounting the camera's image sensor, ISP, PMICs, and other components. Tariff Item 8534 00 00 specifically covers "Printed Circuits". Tariff....
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.... Thick-film circuits are formed by screen printing onto ceramic plates of similar patterns, using pastes (or inks) containing mixtures of powdered glass, ceramics and metals with suitable solvents: The plates are then furnace-fired. Printed circuits may be provided with holes or fitted with non-printed connecting elements either for mounting mechanical elements or for the connection of electrical components not obtained during the printing process. Film circuits are generally supplied in metallic, ceramic or plastic capsules which are fitted with connecting leads or terminals. ... Circuits on which mechanical elements or electrical components have been mounted or connected are not regarded as printed circuits within the meaning of this heading. They generally fall to be classified in accordance with Note 2 to Section XVI or Note 2 to Chapter 90, as the case may be. " It is submitted that the multilayer PCB in question is manufactured by forming conductor patterns on an insulating base through processes such as etching, plating-up, or printing. In terms of Note 8 to Chapter 85, heading 85.34 covers "printed circuits" comprising printed conductor elemen....
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.... entries are reproduced below: 3910 SILICONES IN PRIMARY FORMS 3910 00 - Silicones in primary forms 3910 00 10 --- Silicone resins 3910 00 20 --- Silicone oil 3910 00 90 --- Other 3926 Other articles of plastics and articles of other materials of headings 3901 to 3914 3926 90 - Other : 3926 90 10 --- PVC belt conveyor --- Couplers, packing rings, O rings and the like; 3926 90 21 ---- Of polyurethane foam 3926 90 29 ---- Other The relevant HSN Explanatory Notes to CTH 3926 are also extracted below: "This heading covers articles, not elsewhere specified or included, of plastics (as defined in Note 1 to the Chapter) or of other materials of headings 39.01 to 39.14. They include : ... (6) Screws, bolts, washers and similar fittings of general use." From the above, it can be seen that silicone polymers are classifiable under CTH 3910, which covers "Silicones". Further, silicone does not meet the definition of synthetic rubber as described in Note 4 (a) to Chapter 40. The same is reproduced here: 4 (a....
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....nstituent material or in heading 84.84) or other articles of vulcanised rubber other than hard rubber (heading 40.16); (b) Parts of general use, as defined in Note 2 to Section XV, of base metal (Section XV), or similar goods of plastics (Chapter 39); In view of the above, the authority is of the view that AHID Camera Waterproof Ring is correctly classifiable under CTI 3926 90 29 as "Other" couplers, packing rings, O rings and the like. Also, reliance is placed on the US ruling no. NY 184614 dated 16.08.2002 regarding the tariff classification of silicone O-rings from Japan wherein it is mentioned that- The sample submitted with your request is an O-ring made of silicone, item G02865. It is intended for use in a Honda automobile. Though you describe the component material as rubber, silicone does not meet the definition of synthetic rubber as described in Note 4 (a) to Chapter 40 of the HTS, and is considered to be of plastics for tariff classification purposes. The sample is being returned as you requested. The applicable subheading for the silicone O-ring will be 3926.90.4510, Harmonized Tariff Schedule of the United States (HTS) which provides fo....
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....ensions, mounting features, and functional characteristics establish a clear and exclusive nexus with motor vehicles, rendering them unsuitable for general-purpose applications. Further, the goods are not more specifically covered under any other heading of the tariff nomenclature. They satisfy the conditions for classification as parts and accessories of motor vehicles, being identifiable as components intended for use with such vehicles. Moreover, the subject goods cannot be regarded as "parts of general use" within the meaning of Note 2 to Section XVII. They are specially engineered for motor vehicle applications and do not fall within any of the categories of goods specified in Note 2 to Section XVII. Consequently, the exclusion applicable to parts of general use is not attracted in the present case. Accordingly, the subject goods satisfy the requirements for classification as parts of motor vehicles under Section XVII, being solely or principally used with motor vehicles, not elsewhere specified or included, and not covered by the exclusions contained in Note 2 to Section XVII. Since, the goods are not electrical machinery/equipment of chapter 85 and satisfy all the r....
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....planatory Notes to heading 8544. Relevant portion of the HSN Explanatory Notes is extracted below: "Provided they are insulated, this heading covers electric wire, cable and other conductors (e.g., braids, strip, bars) used as conductors in electrical machinery, apparatus or installations. Subject to this condition, the heading includes wiring for interior work or for exterior use (e.g., underground, submarine or aerial wires or cables). These goods vary from very fine insulated wire to thick cables of more complex types. Non-metal conductors are also covered by this heading. The goods of this heading are made up of the following elements : (A) A conductor - this may be single strand or multiple, and may be wholly of one metal or of different metals. (B) One or more coverings of insulating material - the aim of these coverings is to prevent leakage of electric current from the conductor, and to protect it against damage. The insulating materials mostly used are rubber, paper, plastics, asbestos, mica, micanite, glass fibre yarns, textile yarns (whether or not waxed or impregnated), varnish, enamel, pitch, oil, etc. in certain ca....
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....nd preventing interference. The shielding in the subject harness functions exactly in this manner, it helps in minimizing electromagnetic interference and ensuring clarity and stability of the transmitted video signal. It is observed that the subject goods, namely the Analog High-Definition (AHD) Surround View Camera Harness, comprise a set of insulated electrical conductors bundled together for installation in motor vehicles. The harness is specifically designed to interconnect cameras with the vehicle's processing unit, thereby forming an integral part of the vehicle's electrical wiring architecture. The goods are not merely individual cables or conductors fitted with connectors, but constitute a dedicated wiring set of a kind used solely in motor vehicles. In terms of the description of sub-heading 8544.30, which covers "ignition wiring sets and other wiring sets of a kind used in vehicles, aircraft or ships", the subject harness is appropriately covered under the expression "other wiring sets of a kind used in vehicles". Applying GRI 6, the more specific sub-heading 8544.30 prevails over the residual sub-heading 8544.42 applicable to other electric conductors fitted ....
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.... a mounted lens expressly designed to be fitted within an automotive Camera, aligning with the scope of this heading. The HSN Explanatory Notes further, provide that objective lens in an optical instrument is the lens system that faces the object, giving an image of the latter. The objective lens under consideration performs precisely this function. It focuses light onto the vehicle's imaging sensor, defines the module's field of view, determines focal length and contributes to image clarity through reduction of optical aberrations. Accordingly, the product is squarely identifiable as an objective lens as defined under the HSN Explanatory Notes. The heading further covers mounted objective lenses intended to be incorporated with other parts to form a specific instrument or part of an instrument. The objective lens under consideration is not a separate optical appliance, nor is it used independently. Rather, it is a mounted optical element designed specifically as a part of an automotive camera apparatus. The HSN expressly notes that the heading includes optical elements "designed to be incorporated with other parts to form a specific instrument." It is submitted that the....
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....er IC under SI. No. 24 of Notification No. 24/2005-Cus. dated 01.03.2005: SI. No. 24 of Notification No. 24/2005 - Customs provides exemption from basic customs duty in relation to the goods Electronic Integrated Circuits falling under heading 8542 or 852352. The relevant extract of the same is enclosed hereunder :- S. No. Heading, sub-heading or tariff item Description 24 8542 or 8523 52 Electronic Integrated circuits In the instant case, SI. No. 24 of Notification No. 24/2005 - Customs provides unconditional exemption in relation to all electronic integrated circuits of heading 8542. When there are no conditions to be satisfied for availing the benefit of the concessional rate provided by the notification, no condition can be artificially imposed in this regard. In the instant case the only criterion for availing the benefit of the said entry under the notification shall be to evidence that the imported goods merit classification under tariff heading 8542 (as enumerated in detail above). Accordingly, since the Image Sensor, PMIC and Video encoder IC; imported by the applicant merits classification under heading 8542, the same shall be eligible for....