Circular No. 71/2000-Cus.

dated 30-8-2000

F.No. 523/5/2000-Cus (TU)

Government of India

Ministry of Finance

Department of Revenue

Central Board of Excise & Customs

Subject : Classification — CD writer - provisionally under heading 8471.70 of CTA, 1975

            It is directed to refer to the subject mentioned above and to state that the matter regarding classification of CD-Writer was discussed in the Conference of Commissioners of Customs on Tariff and Allied matters held at Chennai on 21st and 22nd Jan., 2000. As contrary views were expressed regarding classification, the Conference consultation that the matter would be examined by the Board in conclusion with the Commissioners of Customs.

            2. The matter has been examined. It is seen that except for Bangalore, in almost all the Customs Houses, CD-Writer is being classified under tariff sub-heading 8471.70. It appears that the Bangalore Custom House, which had sponsored the point for discussion in the Conference, changed the assessment practice of CD-Writers from sub-heading 8471.70 to 8471.90 subsequent to the CRA objection. A view has been expressed that CD-ROM drive is classified under tariff sub-heading 8471.70, and therefore, CD-Writer whose function is similar to that of CD-ROM drive will merit classification under sub-heading 8471.70. In this connection, it is seen that the Harmonised System Committee (HSC) of the WCO in its 17th session had decided by 26 votes to 8, that CD-ROM drives would be classified under heading 84.71 by application of notes 5(B), 5(C) and 5(D) to chapter 84. It had also unanimously decided that sub-heading 8471.70 would be applicable.

            3. As no conclusive guidance regarding classification could be drawn from the product literature available, it has been decided to check the matter from WCO regarding the correct classification of CD-Writers. In the meanwhile, the Custom Houses are requested to assess the CD-Writers provisionally under sub-heading 8471.70 by taking a simple bond for the differential duty. Any difficulty encountered may be brought to the notice of the Board.