Case Law Details
Case Name : In re Samsung India Electronics Private Ltd. (CAAR Mumbai)
Related Assessment Year :
Courts :
Advance Rulings CAAR
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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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