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 clas

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