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Customs - Highlights / Catch Notes

Home Highlights December 2023 Year 2023 This

Classification of the imported goods - parts of frequency ...

Case Laws     Customs

December 25, 2023

Classification of the imported goods - parts of frequency converter - As per Note 2(a), parts which are included in any of the Headings of Chapter 84 or 85 or in all cases are to be classified in their respective headings. Since, frequency converter is already classified under Chapter 8504, based on Section 2(a) of Section XVI the goods are rightly classifiable under Chapter Heading 8536 69 10/90. - AT

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