Thermostat Addition Does Not Change Heating Resistor Classification: CAAR Delhi

In re Samsung India Electronics Private Limited (CAAR Delhi) The Customs Authority for Advance Rulings (CAAR), Delhi examined an application seeking classification of a product described as “Heater Metal Sheath,” proposed to be imported for use in frost-free refrigerator models. The applicant, a valid Importer-Exporter Code holder, confirmed that no dispute concerning the subject goods was pending before any customs authority, tribunal, or court. After examining the application, submissions, comments from the jurisdictional Customs Commissionerate, and the applicable legal framework, the ...