Latest Expert Exchange Queries
sitemapHome | Registration | Job Portal for CA's | Expert Exchange | Currency Converter | Post Matrimonial Ads | Post Property Ads
 
 
News shortcuts: From the Courts | News Headlines | VAT (Value Added Tax) | Service Tax | Sales Tax | Placements & Empanelment | Various Acts & Rules | Latest Circulars | New Forms | Forex | Auditing | Direct Tax | Customs and Excise | ICAI | Corporate Law | Markets | Students | General | Indirect Tax | Mergers and Acquisitions | Continuing Prof. Edu. | Budget Extravaganza | Transfer Pricing
 
 
 
 
Popular Search: articles on VAT and GST in India :: VAT RATES :: ARTICLES ON INPUT TAX CREDIT IN VAT :: cpt :: form 3cd :: ACCOUNTING STANDARD :: due date for vat payment :: list of goods taxed at 4% :: VAT Audit :: ACCOUNTING STANDARDS :: Central Excise rule to resale the machines to a new company :: TAX RATES - GOODS TAXABLE @ 4% :: ICAI offer Get Windows 7,Office 2010 in Rs.799 Taxes :: TDS :: empanelment
 
 
« Latest Circulars »
  Payment systems to remain open on all days from March 25, 2017 to April 1, 2017
 Availability of LAF and MSF windows on March 25 and 26, 2017 (Saturday & Sunday)
 RBI Working Paper Series No. 5/2017: Comparison of Consumer and Wholesale Prices Indices in India: An Analysis of Properties and Sources of Divergence
 All Agency Banks and select offices of RBI to remain open on all days from March 25, 2017 to April 1, 2017
 RBI-Sources of Variation in Foreign Exchange Reserves in India during April-December 2016
 Developments in India’s Balance of Payments during the Third Quarter (October-December) of 2016-17
 RBI signs Memorandum of Understanding(MoU) on “Supervisory Cooperation and Exchange of Supervisory Information” with the Bank of Thailand
 RBI-Meeting Schedule of the Monetary Policy Committee for 2017-18
 RBI to conduct Overnight, 7 day and 14 day Variable rate Reverse Repo auctions under LAF on March 22, 2017
 Risk Management and Inter-bank Dealings: Operational flexibility for Indian subsidiaries of Non-resident Companies
 Master Directions on Issuance and Operation of Prepaid Payment Instruments in India

Regarding classification of Mouse Pads
July, 16th 2012

Circular No.19 / 2012 - Customs

 

F.No. 528/115/2011-STO (TU)

Government of India

Ministry of Finance

Department of Revenue

Central Board of Excise & Customs

 

227A, North Block, New Delhi

11th July, 2012

 

To

 

All Chief Commissioners of Customs/ Customs (Prev.)/ C&CE,

All Directors General of CBEC,

All Commissioners of Customs / Customs (Prev.) / C&CE

All Commissioners of Customs & Central Excise (Appeals).  

 

 

Sir / Madam,

 

Subject:  Classification of Mouse Pads regarding.

 

 

            It has come to the notice of the Board that divergent practices are being followed by field formations regarding classification of Mouse Pads in heading 3926 (Other Articles of Plastics and Articles of Other Materials of Headings 3901 To 3914), 4016 (Other Articles of Vulcanised Rubber Other than Hard Rubber), and 8473 [Parts and Accessories (Other than Covers, Carrying Cases and the Like) suitable for use Solely or Principally with Machines of Headings 8469 to 8472] of the Customs Tariff Act (CTA), 1975.

 

2.         This issue was examined in the Board. It was also one of the agenda items in the WCO 48th and 49th Harmonized System Committee which examined this issue for decisions on classification. The HS Code considered was 8473.30 which covers, parts and accessories, of goods of heading 8471. Mouse is classified as tariff item 84716060 under HS Code 847160 which covers input or output units, whether or not containing storage units in the same housing. 

 

3.         For the classification of goods in the Harmonized Commodity Description and Coding System, it is understood that parts are goods intended to be assembled into articles, together with other goods, or intended to be incorporated into other articles. In other words, a part constitutes a component of an article. Mouse Pads do not meet this criterion. Further, Mouse Pads fail to qualify as an accessory of a computer or Automatic Data Processing (ADP) mouse of heading 84.71, as they do not serve to adapt the computer mouse for a particular operation, perform a service relative to a computer mouse, and increase the range of operations of a computer mouse.

 

4.         Mouse Pads are generally flat products of different shapes and consist of different materials or combinations of materials such as plastics, rubber, hard rubber, etc. The characteristics and properties of these materials of which Mouse Pads are made of do not make the product indispensible for the functioning of an ADP mouse. It is also apparent that an ADP mouse does not depend on the presence of a Mouse Pad in order to function or to carry out its specific activity. The ADP mouse could also be used and would also function without being placed on a Mouse Pad.

 

5.         As such, Board is of the considered view that Mouse Pads are neither parts nor accessories of a computer mouse of heading 84.71 and would therefore be classifiable according to their constituent material.

 

6.         Accordingly, suitable instructions may be given to the field formation and all pending assessments, if any, may be finalized. Difficulty faced, if any, may be brought to notice of the Board.

           

 Yours faithfully, 

 

(Subodh Singh),

OSD (Customs), Tariff Unit

Fax: 011 23092173

Internal circulation As usual. 

 
 
Home | About Us | Terms and Conditions | Contact Us
Copyright 2017 CAinINDIA All Right Reserved.
Designed and Developed by Binarysoft Technologies Pvt. Ltd.
SEO Company Search Engine Optimization Company US SEO Local SEO Company Website SEO Company Alabama SEO Company Alaska SEO Company Arizona SEO Company Arkansas SEO Company California SEO Company Colorado SEO Company Connecticut SEO Company Delawa

Transfer Pricing | International Taxation | Business Consulting | Corporate Compliance and Consulting | Assurance and Risk Advisory | Indirect Taxes | Direct Taxes | Transaction Advisory | Regular Compliance and Reporting | Tax Assessments | International Taxation Advisory | Capital Structuring | Withholding tax advisory | Expatriate Tax Reporting | Litigation | Badges | Club Badges | Seals | Military Insignias | Emblems | Family Crest | Software Development India | Software Development Company | SEO Company | Web Application Development | MLM Software | MLM Solutions