Central Excise - Classification of remote control apparatus for T.V. - Central Excise - 6/87

Central Excise - Classification of remote control apparatus for T.V. Circular No. 6/87 Dated 12-6-1987 [From F. No. 151/3/87-CX.4] Government of India Ministry of Finance (Department of Revenue) New Delhi Subject : Central Excise - Classification of remote control apparatus for T.V. A doubt has been raised as to whether the remote control of T.V. would be classifiable as a radio remote control apparatus under Heading 85.26 or as part suitable for use solely or principally with T.V. receivers under heading 85.29, or under Heading 85.28 which covers the television receivers. 2. The issue was discussed in the North Zone Tariff-cum-General Conference held at New Delhi on 27th and 28th May, 1987. 3. The Conference observed that the Board had issued a clarification to the effect that remote control apparatus for TV was classifiable under Heading 85.26. This decision evoked representations from T.V. manufacturers. It was, therefore, decided to seek the advise of the Department of Electronics in this regard. That Department have viewed that remote control of T.V. sets is based on infra red rays, and not on radio frequency. Further, remote control units are not licensed/approved separately and are marketed along with T.V. sets which incorporate the complementary circuitory for receiving infra red signals. 4. The Conference took into consideration HSN interpretative rule for Accessory Apparatus appearing under Section XVI which provides that accessory instruments and apparatus (e.g. monometers, thermometers, level gauges or other measuring or checking instruments, output counters, clock work switches, control panels, automatic regulators) presented with the machine or apparatus with which they normally belong are classified with that machine or apparatus, if they are designed to measure, check, control or regulate one specific machine or apparatus (which may be combination of machines or a functional unit). During the discussions it was pointed out that remote control apparatus of one brand of T.V. set is not compatible with another model and hence it is not generally possible for a manufacturer to sell independently remote control apparatus. 5. The Conference concluded that taking into consideration the HSN interpretative rule referred to above, remote control apparatus for TV sets would more appropriately be classifiable under Heading 85.28 along with TV receivers. In case, however such remote control apparatus are separately sold as spares, the classification of such products under Heading 85.29 would be merited. 6. The Board agrees with the above views of the Conference and accordingly holds that remote control apparatus for TV sets are classifiable under Heading 85.28 along with T.V. receivers. In case, such remote control apparatus are separately sold as spares, they are classifiable under Heading No. 85.29. Board's telex F. No. 151/1/87-CX.4, dated 20-2-1987 referred to in para 3 above may be treated as cancelled.