The Customs Authority of Advance Ruling (CAAR) has held that ‘Samsung Galaxy Ring’ imported into India classifiable as “other instruments, appliances and machines”, and not imitation jewellery.
The bench of Samar Nanda has observed that ‘Sizing kit’ imported into India would merit classification under HSN: 9031 as Measuring or checking instruments, appliances and machines, not included elsewhere.
The applicant, Samsung India Electronics Private Limited is a Company incorporated in India. The Applicant intends to import ‘Samsung Galaxy Ring’ and Sizing Kit’ in India for further sale.
No processing whatsoever would be carried out on the imported goods, post importation into India.
Samsung Galaxy Ring is a small wearable device primarily designed in the shape of a ring that offers health and wellness tracking. The Applicant as well as the product brochure of Samsung Galaxy Ring’ advertises the product as a ‘Smart Ring’ which gives a personalized health experience to its users.
The personalized health experience comprises tracking and monitoring health, fitness and sleep-related information such as Heart rate measurement, oxygen saturation, menstrual cycle, skin temperature, sleep monitoring, step count, automatic exercise recognition (walking, running) etc.
The applicant sought the advance ruling on the issue whether the ‘Samsung Galaxy Ring’ imported into India would merit classification under HSN: 7117 as Imitation Jewellery; or HSN: 9018 as Electro-diagnostic apparatus (including apparatus for functional exploratory examinations or for checking physiological parameters); or HSN 9031 as Measuring or checking instruments, appliances and machines, not included elsewhere; or HSN: 8517 as apparatus for transmission of or reception of speech or other sounds, images or other data between two points by variation of an electric current or optical wave flowing in a wired network or by electro-magnetic waves in a wireless network.
Yet another issue raised was whether the ‘Sizing kit’ imported into India would merit classification under HSN: 9031 as Measuring or checking instruments, appliances and machines, not included elsewhere.
The AAR ruled that the ‘Samsung Galaxy Ring’ is precisely covered under CTH 90318000 – “Other instruments, appliances and machines.” under Customs Tariff Act, 1975.
The AAR held that ‘Sizing kit’ is precisely covered under CTH 90318000 under Customs TariffAct, 1975.
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Ruling Details
Applicant Name: Samsung India Electronics Private Limited
Date:24.12.2024
