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Washing Machine Use Not Enough to Classify Ceramic Resonator as Appliance Part: CAAR Mumbai
Case Law Details
- Case Name
- In re Samsung India Electronics Private Limited (CAAR Mumbai)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- Advance Rulings, CAAR
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In re Samsung India Electronics Private Limited (CAAR Mumbai)
In Customs Authority for Advance Rulings, Mumbai, the applicant sought an advance ruling on the correct customs classification of “Resonator – Ceramic” proposed to be imported for use in electronic control boards of appliances such as washing machines. The product is a ceramic resonator made from Lead Zirconium Titanate (PZT), a recognised piezoelectric material, fitted with inner electrodes, solderable terminals, and epoxy encapsulation. It functions as an electronic oscillator by converting mechanical resonance into a stable...
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