ALO Law Office- IDT Tax I Arbitration I Litigation
Date: 17.10.2025
“Decoding Classification: The Case of Samsung’s Wired Remote Controllers Under Customs Tariff Act”
This Article has been written by Shri Ravi Shekhar Jha, Advocate based in New Delhi. The views expressed are based on his interpretation of the law. He can be reached at his email id intelconsul@gmail.com or on his Mobile +91-9999005379.
Case Summary: The case involves Samsung India Electronics Private Limited seeking an advance ruling on the classification of “Wired Remote Controllers” for air-conditioning systems under the Customs Tariff Act, 1975. โ The applicant proposed classification under Heading 8537 10 90 as “Electrical Control Console,” while the Department argued for classification under Heading 8415 90 00 as “Parts” of air-conditioning machines.
Source: Customs Authority for Advance Ruling, New Delhi Bench, CBIC, Ministry of Finance, Govt. of India
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