Classification of Sensor Temp for Refrigerators under CTI 8533

In re Samsung India Electronics Private Ltd. (CAAR Mumbai)

In the case of In re Samsung India Electronics Private Ltd., the issue of classifying the “Sensor Temp” used in frost-free refrigerators under the Customs Tariff Heading (CTH) 8533 4030 was brought forward. The applicant sought an advance ruling to determine whether the sensor, a key component in maintaining the refrigerator’s internal temperature, should be classified as a thermistor or otherwise. The sensor, consisting primarily of a Negative Temperature Coefficient (NTC) thermistor, is crucial in r

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