Activity trackers/fitness band classifiable under CTI 8517 as communicable device: CESTAT Mumbai

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...