9911796707
TMI BlogClassification of Mobile Pen/Pen DriveX X X X Extracts X X X X X X X X Extracts X X X X ..... classification of Mobile Pen/Pen drive has been brought to the notice of the Board. 2. The issue pertains to classification of an item described as "mobile pen". The item in question comes packed in a typical pen box, is supplied along with cable for connecting the device to the personal computer, spare refill (ball point) and a CD containing the mobile pen driver software. In terms of functiona ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ired in the case of floppy disk) and thus, it combines functions of a drive and storage media. 4. This matter was discussed in the Tariff Conference of Chief Commissioners of Customs held at Shillong from 13th to 15th May, 2004 [Agenda Point T-1]. 5. The Conference noted that Chennai Commissionerate was earlier classifying mobile pens/pen drives under tariff item 847170.90. However, later they c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... enue. The technical features of the mobile pen and its possible classification were discussed in detail. However, it was decided that the classification issue may be referred to World Customs Organization (WCO) and their opinion would be taken into account before a final decision is taken in this regard. 7. A reference was, accordingly, sent to the Director (Tariff), WCO, Brussels in June 2004. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as a set in heading 8471.30 by application of GIR 1 [Note 5 (A) to chapter 84] and 3(b). 8. By applying the ratio of the above decision, classification of 'mobile pen/pen drive imported along with a cable for connecting the device to an ADP machine, a spare refill and a CD containing the mobile pen driver software' would fall under sub-heading 8471.70 (Tariff Item 8471 70 90). This is because the ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
