Classification of Heat Sinks for Washing Machines & Refrigerators PCBs: CAAR Ruling

In re Samsung India Electronics Private Limited (CAAR Mumbai) Customs Authority Rules on Heat Sink Classification for Washing Machine and Refrigerator PCBs Mumbai: The Customs Authority for Advance Rulings (CAAR) in Mumbai has addressed the classification of heat sinks intended for use in the Printed Circuit Board Assemblies (PCBAs) of household-type washing machines and refrigerators. The ruling, issued in the matter of In re Samsung India Electronics Private Limited, clarifies the appropriate tariff classification under the Customs Tariff Act, 1975. The authority considered the submissions m...