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

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..... 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 Ta .....

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..... 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 .....

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..... rdingly 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. - Circular - Trade Notice - Public Notice - Instruct .....

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