Classification — CD writer - provisionally under heading 8471.70 of CTA, 1975

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..... eading 8471.70 of CTA, 1975 It is directed to refer to the subject mentioned above and to state that the matter regarding classification of CD-Writer was discussed in the Conference of Commissioners of Customs on Tariff and Allied matters held at Chennai on 21st and 22nd Jan., 2000. As contrary views were expressed regarding classification, the Conference consultation that the matter would be .....

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..... ided by 26 votes to 8, that CD-ROM drives would be classified under heading 84.71 by application of notes 5(B), 5(C) and 5(D) to chapter 84. It had also unanimously decided that sub-heading 8471.70 would be applicable. 3. As no conclusive guidance regarding classification could be drawn from the product literature available, it has been decided to check the matter from WCO regarding the correc .....

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