In re Samsung India Electronics Private Limited (CAAR Delhi)
In the case of Samsung India Electronics Private Limited (CAAR Delhi), the classification of two imported products was examined. For the ‘Samsung Galaxy Ring,’ it was ruled that it did not fall under HSN 7117 (Imitation Jewellery), HSN 9018 (Electro-diagnostic apparatus), or HSN 8517 (apparatus for transmission or reception of data). Instead, it was correctly classified under HSN 9031, specifically under CTH 90318000, which pertains to “Measuring or checking instruments, appliances, and machines not included elsewhere.” Similarly, the ‘Sizing kit’ was also classified under HSN 9031, under the same CTH 90318000, as a measuring or checking instrument. Both products were therefore deemed to be appropriately classified under the Customs Tariff Act, 1975, under the category for other instruments and appliances.
FULL TEXT OF THE ORDER OF CUSTOMS AUTHORITY OF ADVANCE RULING, DELHI
Samsung India Electronics Private Limited (herein after referred to as, “Applicant” / “SIEL”) is Company incorporated in India and having its Registered Office at 6th Floor, DLF Centre, Sansad Marg, New Delhi, India — 110001. The Applicant intends to import ‘Samsung Galaxy Ring’ and ‘Sizing Kit’ in India for further sale. It is further stated that no processing whatsoever would be carried out on the imported goods, post importation into India. ‘Samsung Galaxy Ring’ is a small wearable device primarily designed in the shape of a ring that offers health and wellness tracking. The Applicant as well as the product brochure of ‘Samsung Galaxy Ring’ advertises the said product as a ‘Smart Ring’ which gives a personalized health experience to its users. The above-mentioned personalized health experience comprises of tracking and monitoring health, fitness and sleep-related information such as Heart rate measurement, oxygen saturation, menstrual cycle, skin temperature, sleep monitoring, step count, automatic exercise recognition (walking, running) etc. The predominant features of the ‘Samsung Galaxy Ring’ as have been outlined in the Product Brochure as well include the following:
