In re Samsung India Electronics Private Limited (CAAR Mumbai)
M/s Samsung India Electronics Private Ltd (IEC No.: 0595032818/33) (hereinafter referred to as the ‘Applicant’) filed an application for advance ruling in the Office of Secretary, Customs Authority for Advance Ruling (CAAR) Mumbai on 08.01.2024. The applicant seeks as to whether the Assy Cover Display for Refrigerator are classifiable under the Custom Tariff Item (CTI) 85371000 or otherwise.
Submission by the Applicant:
2.1 M/s. Samsung India Electronics Private Ltd (hereinafter referred to as “the Applicant”), is a private limited company registered in India under Companies Act, 1956. The Applicant is engaged in the manufacture and trading of mobile phones, tablets, televisions, home appliances and computers. The Applicant is, inter alia, engaged in the manufacture of refrigerators and are importing “Assy Cover Display: RS8000CCH, SG, F-HUB 7” (Model No. DA.97- 20810Y) (hereinafter referred to as “subject goods”) for use in assembly/manufacture of refrigerators.
2.2 The Assy Cover Display is an assembled unit with sub parts such as LCD display, Touchscreen, PCB-ASSEMBLY, Sensor, microphone, speaker and inbuilt WIFI+Bluetooth module. The subject goods are used as parts on the front side of the Applicant’s SBS (Side by Side) model refrigerator door. It is a premium feature of SBS refrigerator. It can be used by the customer for additional multimedia and entertainment needs as well.
