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Clarification with regard to classification of ‘Wireless microphone sets/systems consisting of one or more wireless microphones and a wireless receiver

Customs - 09/2016 - Dated:- 11-3-2016 - Circular No. 09/2016-Customs F. No. 528/08/2014-STO (TU) Government of India Ministry of Finance Department of Revenue Central Board of Excise & Customs (Tariff Unit) New Delhi-110001 11th March, 2016. To, All Pr. Chief Commissioners / Chief Commissioners of Customs / Customs (Prev.), All Pr. Chief Commissioners / Chief Commissioners of Customs & Central Excise, All Pr. Commissioners / Commissioners of Customs / Customs (Prev.), All Pr. Commissione .....

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e practice and an analysis of the suggestion given by the High Level Committee to interact with Trade and Industry on Tax Laws. 3. Wireless microphone sets/systems consisting of one or more wireless microphones and a wireless receiver’ were classifiable under CTH 8525 50 50. In the Finance Bill, 2016 this tariff line has been omitted. This change comes into effect immediately. 4. Tariff heading 8518 inter-alia provides for classification of Microphones and stand therefor. This heading cover .....

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