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01/2013-Cus. dated 01-01-2013Regarding Classification of Cordless Infrared Remote Controls
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OpinionThis circular seeks to classify the Infrared Remote devices independently. Hence when cordless infrared devices for the remote control are presented in a set put up for retail sale, without repacking, along with principal / main device with which they are to be used, they shall be classified along with the principal / main device. In other cases they shall be classified under heading 8543, sub-heading 8543.70
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