Classification of Samsung Galaxy Ring and Sizing Kit in India – CAAR Ruling

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 m

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