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Nozzle Connector for Washing Machines Classifiable Under CTH 8450: CAAR

Case Law Details

Case Name
In re Samsung India Electronics Private Limited (CAAR Mumbai)
Date of Judgement/Order
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In re Samsung India Electronics Private Limited (CAAR Mumbai) The Customs Authority for Advance Rulings, Mumbai examined an application filed by Customs Authority for Advance Rulings, Mumbai concerning the tariff classification of a “Nozzle Connector” proposed to be imported for use in fully automatic front-load washing machines. The applicant sought clarity on whether the product should be classified as a part of a household washing machine under Customs Tariff Item (CTI) 8450 90 or as an article of plastic under CTI 3926. The nozzle connector is described as a single, injection-moulded p...
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Author Info

CA Sandeep Kanoi
Qualification: CA in Job / Business
Company: Taxguru Consultancy
Location: Mumbai, Maharashtra
Articles Published: 18,080

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