TMI BlogClassification of CD-writer - RegX X X X Extracts X X X X X X X X Extracts X X X X ..... ect mentioned above. In the Circular, it was clarified that such goods may be provisionally assessed under sub-heading 8471.70 of the Customs Tariff by taking a simple Bond for the differential duty. 2. The matter has since been examined in consultation with the World Customs Organisation (WCO) and Ministry of Information Technology (MIT). The WCO had clarified in the context of classification ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... FDD) and Hard Disc Drives (HDD) where both the read and write functions are present. Both FDDs and HDDs are storage devices and are classified under ITC (HS) 8471.70 and, therefore, CD-Writer may also be considered as a storage device and can be classified under ITC (HS) 8471.70. 4. The Board has accepted the opinion of WCO and MIT. Custom Houses are, therefore, requested to take note of the sa ..... X X X X Extracts X X X X X X X X Extracts X X X X
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