Washing Machine Use Not Enough to Classify Ceramic Resonator as Appliance Part: CAAR Mumbai

In re Samsung India Electronics Private Limited (CAAR Mumbai) In Customs Authority for Advance Rulings, Mumbai, the applicant sought an advance ruling on the correct customs classification of “Resonator – Ceramic” proposed to be imported for use in electronic control boards of appliances such as washing machines. The product is a ceramic resonator made from Lead Zirconium Titanate (PZT), a recognised piezoelectric material, fitted with inner electrodes, solderable terminals, and epoxy encapsulation. It functions as an electronic oscillator by converting mechanical resonance into a stable...