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Activity trackers/fitness band classifiable under CTI 8517 as communicable device: CESTAT Mumbai
Case Law Details
- Case Name
- Commissioner of Customs (Import) Vs GOQii Technologies Private Limited (CESTAT Mumbai)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All CESTAT, CESTAT Mumbai
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Commissioner of Customs (Import) Vs GOQii Technologies Private Limited (CESTAT Mumbai)
CESTAT Mumbai held that activity trackers/fitness band are classifiable under Customs Tariff Item 8517 6290 as communicable device and not under Customs Tariff Item 9029 1090 as pedometer. Accordingly, classification done by department accepted.
Facts-
The respondent herein had imported “Activity Trackers” (Fitness bands) from China through Air Cargo Complex (ACC), Mumbai and for this purpose have filed various Bills of Entry (B/Es) periodically during the disputed period from 20.11.2017 to 15.11...






